CITATION PARTNERS v. DEPARTMENT OF REVENUE

Appeal No. 2020AP1683.

968 N.W.2d 734 (2021)

2021 WI App 86

CITATION PARTNERS, LLC, Petitioner-Respondent, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent-Appellant.

Court of Appeals of Wisconsin.

Opinion Filed: November 23, 2021.


Attorney(s) appearing for the Case

On behalf of the respondent-appellant, the cause was submitted on the brief of Anthony D. Russomanno , assistant attorney general, and Joshua L. Kaul , attorney general.

On behalf of the petitioner-respondent, the cause was submitted on the brief of Frederic J. Brouner , Megan A. Senatori , and J. Wesley Webendorfer of DeWitt LLP of Madison.

Before Donald, P.J., Dugan and White, JJ.


¶1 Citation Partners, LLC is in the business of leasing aircraft. At issue in this case is whether the total amount paid for an aircraft lease is subject to sales tax, or, if portions of a lease payment attributed to aircraft maintenance and engine maintenance are statutorily exempt from sales tax. The Tax Appeals Commission agreed...

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