MADISON NEWSPAPERS, INC. v. DOR

No. 98-2980.

228 Wis.2d 745 (1999)

599 N.W.2d 51

MADISON NEWSPAPERS, INC., Petitioner-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent-Respondent.

Court of Appeals of Wisconsin.

Decided June 10, 1999.


Attorney(s) appearing for the Case

On behalf of the petitioner-appellant, the cause was submitted on the briefs of Bernard J. Powers at Capwell, Nolden, Kallenbach & Grahovac, S.C. of Racine.

On behalf of the respondent-respondent, the cause was submitted on the brief of James E. Doyle, attorney general, and F. Thomas Creeron, III, assistant attorney general.

Before Dykman, P.J., Vergeront and Deininger, JJ.


DYKMAN, P.J.

Madison Newspapers, Inc., appeals from an order affirming the Wisconsin Tax Appeals Commission's decision that the packaging and shipping materials it uses when distributing newspapers to its carriers are not exempt from the sales and use tax imposed on retailers under § 77.52, STATS. The commission and the court both held that the materials were not exempt because the carriers did not qualify as "customers" under § 77.54(6)(b), STATS.

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