Court of Appeals of Wisconsin October 31, 1995, 94-1819 (Luetzow Industries v. Wisconsin Department of Revenue)

SULLIVAN, J.

On its appeal from a judgment of the circuit court

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of Milwaukee County, the Wisconsin Department of Revenue (the Department) presents the following question for our review: Are a manufacturer's gross receipts from the sale of plastic garment bags to dry cleaners for use in returning a customer's dry-cleaned items exempt, under § 77.54(6)(b), Stats., from the state sales tax?