Daryl had maintained a relationship with Badger Mining over the years by discussing various state tax issues as Badger Mining wanted second opinions. Daryl heard that Badger Mining had completed a field audit and had not appealed the audit. That allowed the two-year claim for refund provisions after a field audit to apply. Daryl offered to review the final report at no cost to determine if there were any opportunities for reductions.

Based upon his thirty years of Wisconsin sales tax experience and knowledge of the quarry / aggregate mining and production process, he was able to identify additional exemptions and document Badger Mining’s facts in a way to justify exemptions for transactions not previously allowed by the auditor. When the process was completed, Badger Mining secured a refund of all the tax they had paid on the original assessment. With the refund of assessment interest from the notice and the granting of refund interest, Badger Mining was able to secure a positive cash flow of over $100,000 in the process.