ROEHL TRANSPORT v. DIVISION OF HEARINGS & APPEALS

No. 97-0211.

213 Wis.2d 452 (1997)

570 N.W.2d 864

ROEHL TRANSPORT, INC., a Wisconsin corporation, Petitioner-Appellant, v. WISCONSIN DIVISION OF HEARINGS AND APPEALS, Respondent-Respondent.

Court of Appeals of Wisconsin.

Decided September 25, 1997.


Attorney(s) appearing for the Case

On behalf of the petitioner-appellant, the cause was submitted on the briefs of Carl D. Fortner of Foley & Lardner of Milwaukee, Wisconsin; Carl L. Meissner of Zappen & Meissner of Marshfield, Wisconsin; and Richard C. Hutchison of Hutchison, Neider, Ward & King of Salt Lake City, Utah.

On behalf of the respondent-respondent, the cause was submitted on the brief of James E. Doyle, attorney general, with Susan K. Ullman, assistant attorney general.

Before Eich, C.J., Vergeront and Roggensack, JJ.


EICH, C.J.

Roehl Transport, Inc., a large interstate trucking firm based in Wisconsin, challenged the imposition and collection of state taxes on fuel used by its truck fleet. Roehl claimed that fuel consumed while its trucks are idling in excess of eight minutes is not taxable and that the Wisconsin Department of Transportation lacks authority to collect taxes on behalf of two neighboring states. The parties agreed to have Roehl's challenge heard and determined by...

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