No. 02-1201.

263 Wis.2d 394 (2003)

2003 WI App 77

661 N.W.2d 845

ALL CITY COMMUNICATION COMPANY, INC. and Waukesha Tower Associates, Petitioners-Appellants, v. STATE of Wisconsin DEPARTMENT OF REVENUE, Respondent-Respondent.

Court of Appeals of Wisconsin.

Decided March 27, 2003.

Attorney(s) appearing for the Case

On behalf of the petitioners-appellants, the cause was submitted on the briefs of John R. Austin and Margaret M. Derus of Reinhart Boerner Van Deuren, S.C., Milwaukee.

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

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


The dispute in this case arises from an assessment by the Department of Revenue (DOR) of sales and use taxes against All City Communication Company, Inc. and Waukesha Tower Associates (collectively referred to as the Companies). The subject of the tax is a communications tower owned by Waukesha Tower and located on land leased by Waukesha Tower. All City rents space on the tower. The Companies petitioned the Wisconsin Tax Appeals Commission...

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