Opinion ID: 1927202
Heading Depth: 1
Heading Rank: 3

Heading: 220 The Trial Court's Analysis.

Text: Judge WILKIE concluded that the regulation recited above is repugnant to the statute. He noted that the agreement with Sears was a contract to sell as opposed to a sale. No sale actually took place until an order was received and filled. Reference was made to the Uniform Sales Act, sec. 121.01, Stats. The trial court further pointed out the various incidents of the transactions which took place outside of Wisconsin. Orders were received from and invoices mailed to customers outside of Wisconsin. Shipments of merchandise took place from factories and warehouses outside of Wisconsin, and points of delivery were outside of Wisconsin. Thus, the trial court concluded that the market was in part outside of Wisconsin and that it would be inappropriate to penalize a company with headquarters in Wisconsin by taxing its sales as 100 percent in this state.