Annotation

194.01 Annotation A buy-sell arrangement whereby the carrier “buys” property at the shipping point, immediately transports it to a delivery point, and there “sells” it to the real purchaser—with the carrier’s profit amounting only to the price of the transportation between the two points—raises a rebuttable presumption under sub. (15) [now sub. (4)] that the property is being transported “for hire.” Gensler v. DOR, 70 Wis. 2d 1108 , 236 N.W.2d 648 (1975).