WISCONSIN DEPT. OF REVENUE v. MENASHA CORP.

No. 2004AP3239.

728 N.W.2d 738 (2007)

2007 WI App 20

WISCONSIN DEPARTMENT OF REVENUE, Petitioner-Respondent, v. MENASHA CORPORATION, Respondent-Appellant.

Court of Appeals of Wisconsin.

Opinion Filed January 25, 2007.


Attorney(s) appearing for the Case

On behalf of the respondent-appellant, the cause was submitted on the briefs of Leonard S. Sosnowski and Andrew L. Nelson of Foley & Lardner LLP, Madison, and Maureen A. McGinnity of Foley & Lardner LLP, Milwaukee. There was oral argument by Maureen A. McGinnity.

On behalf of the petitioner-respondent, the cause was submitted on the briefs of and oral argument by F. Thomas Creeron III, Assistant Attorney General, and Peggy A. Lautenschlager, Attorney General.

A nonparty brief was filed by Patricia J. Kaeding and Brady Williamson of La Follette Godfrey & Kahn, Madison, for Wisconsin Manufacturers and Commerce.

Before VERGERONT, DEININGER and HIGGINBOTHAM, JJ.


¶ 1 HIGGINBOTHAM, J.

Menasha Corporation appeals a circuit court order reversing a decision of the Wisconsin Tax Appeals Commission. The commission ruled that a computer system purchased by Menasha was a customized computer program within the meaning of WIS. ADMIN. CODE § Tax 11.71(1)(e), and therefore exempt from sales and use tax under WIS. STAT. § 77.51(20) (2003-04).1 The...

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