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WIS. DEPT. OF REVENUE v. ORBITZ, L.L.C.

No. 2015AP200.

877 N.W.2d 372 (2016)

2016 WI App 22

WISCONSIN DEPARTMENT OF REVENUE, Petitioner-Appellant, v. ORBITZ, L.L.C., Respondent-Respondent, Wisconsin Tax Appeals Commission, Respondent.

Court of Appeals of Wisconsin.

Opinion Filed February 11, 2016.

Attorney(s) appearing for the Case

On behalf of the petitioner-appellant, the cause was submitted on the briefs of Maria S. Lazar , assistant attorney general, and Brad D. Schimel , attorney general.

On behalf of the respondent-respondent, the cause was submitted on the briefs of Timothy G. Schally and Robert L. Gordon of Michael Best & Friedrich LLP, Madison, and Elizabeth B. Herrington of McDermott Will & Emery LLP, Chicago, Illinois.

Before KLOPPENBURG, P.J., SHERMAN and BLANCHARD, JJ.

¶ 1 The Wisconsin Department of Revenue (DOR) appeals an order of the circuit court affirming a decision by the Tax Appeals Commission (Commission) that reversed tax assessments imposed by DOR against Orbitz, L.L.C. DOR contends that the Commission wrongly concluded that Orbitz's reservation facilitation services are not among the...

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