BROWN COUNTY, Plaintiff-Respondent,
v.
BROWN COUNTY TAXPAYERS ASSOCIATION and Frank Bennett, Defendants-Third-Party Plaintiffs-Appellants,
v.
Peter Barca, Secretary, Wisconsin Department of Revenue, Third-Party Defendant-Respondent.
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There was an amicus brief filed on behalf of the Wisconsin Counties Association by Joseph L. Olson and Michael Best & Friedrich LLP, Milwaukee.
ANN WALSH BRADLEY, J., delivered the majority opinion of the Court, in which ROGGENSACK, DALLET, HAGEDORN, and KAROFSKY, JJ., joined. REBECCA GRASSL BRADLEY, J., filed a dissenting opinion, in which ZIEGLER, C.J., joined.
ANN WALSH BRADLEY, J.
¶1 This case is before the court on certification by the court of appeals pursuant to Wis. Stat. § (Rule) 809.61 (2017-18) after the circuit court granted summary judgment to Brown County.1 The circuit court determined that the County's sales and use tax ordinance was lawful.
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