DEPT. OF REVENUE v. DOW JONES & CO.

No. 88-0989.

148 Wis.2d 872 (1989)

436 N.W.2d 921

Wisconsin DEPARTMENT OF REVENUE, Petitioner-Appellant, v. DOW JONES & COMPANY, INC., Respondent.

Court of Appeals of Wisconsin.

Decided January 26, 1989.


Attorney(s) appearing for the Case

For the petitioner-appellant there were briefs by Donald J. Hanaway, attorney general, and Gerald S. Wilcox, assistant attorney general, and oral argument by Gerald S. Wilcox, assistant attorney general.

For the respondent there were briefs by Kent I. Carnell and Jerome M. Ott, and Lawton & Cates, S.C., of Madison, and Charles F. Feldman and Richard J. Tofel and Gibson, Dunn & Crutcher, of New York, New York, and oral argument by Richard J. Tofel.

Before Dykman, Eich and Sundby, JJ.


DYKMAN, J.

The Department of Revenue (DOR) appeals from a judgment affirming an order of the Tax Appeals Commission (TAC). The issue is whether Dow Jones Company, Inc., is required to pay sales tax on the teleprinters it provided to certain of its "news service" clients. TAC concluded that Dow Jones' provision of the teleprinters to its clients was incidental to the performance of a service within the meaning of Wis. Adm. Code, sec. Tax 11.67(1),

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases