TETRA TECH EC, INC. v. WI DEPT. OF REVENUE

No. 2015AP2019.

914 N.W.2d 21 (2018)

2018 WI 75

TETRA TECH EC, INC. and Lower Fox River Remediation LLC, Petitioners-Appellants-Petitioners, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent-Respondent.

Supreme Court of Wisconsin.

Opinion Filed: June 26, 2018.


Attorney(s) appearing for the Case

For the petitioners-appellants-petitioners, there were briefs filed by Barret V. Van Sicklen , Frederic J. Brouner , Donald Leo Bach , and DeWitt Ross & Stevens S.C., Madison. There was an oral argument by Barret Van Sicklen.

For the respondent-respondent, there was a brief filed by Misha Tseytlin , solicitor general, with whom on the brief were Brad D. Schimel , attorney general, and Kevin M. LeRoy , deputy solicitor general. There was an oral argument by Misha Tseytlin.

An amicus curiae brief was filed on behalf of Wisconsin Institute for Law & Liberty, Inc. by Richard M. Esenberg , Thomas C. Kamenick , and Wisconsin Institute for Law & Liberty, Milwaukee.

An amicus curiae brief was filed on behalf of Wisconsin Utilities Association by James E. Goldschmidt , Bradley Jackson , and Quarles & Brady LLP, Madison and Milwaukee.

An amicus curiae brief was filed on behalf of Wisconsin Manufacturers and Commerce, Inc., Midwest Food Products Association, Metropolitan Milwaukee Association of Commerce, Wisconsin Bankers Association, Wisconsin Cheese Makers Association, Wisconsin Paper Council, Dairy Business Association, Inc., Associated Builders and Contractors, Inc. (Wisconsin Chapter), Wisconsin Potato and Vegetable Growers Association, Wisconsin Farm Bureau Federation, and Wisconsin Corn Growers Association by Robert I. Fassbender and Great Lakes Legal Foundation, Madison.


¶ 1 The Wisconsin Department of Revenue (the "Department") imposed a tax on the petitioners pursuant to Wis. Stat. § 77.52(2)(a)11. (2007-08) for the "processing" of river sediments into waste sludge, reusable sand, and water. The petitioners say the statutory term "processing" is not expansive enough to cover the separation...

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