Trailer Seller Must Pay Sales Tax, Wisconsin Appeals Court Says

A trailer seller owes more than half a million dollars in sales and use taxes because the trailers aren’t exempt “truck bodies,” a Wisconsin appeals court said.

The Tuesday ruling held that the trailers didn’t fit a statutory criterion that would’ve granted tax exempt status.

Truck bodies are part of a completed truck, dependent and attached to a tractor truck. The plaintiff, William Becker, sold “trailer type vehicles” to nonstate residents, who immediately had them towed by a pickup truck or car out of state, the court said.

This is what disqualifies the trailers from being classified as truck bodies, ...