WISCONSIN DEPARTMENT OF REVENUE v. MASTER'S GALLERY FOODS, INC.

Appeal No. 2022AP1909.

WISCONSIN DEPARTMENT OF REVENUE, Petitioner-Respondent, CITY OF PLYMOUTH, Intervenor-Respondent, v. MASTER'S GALLERY FOODS, INC., Respondent-Appellant.

Court of Appeals of Wisconsin, District II.

March 20, 2024.


¶1 Master's Gallery Foods, Inc. appeals from a circuit court order reversing a decision of the Wisconsin Tax Appeals Commission (the "Commission"). The Commission concluded certain equipment located at Master's Gallery's food production facility was exempt from taxation under WIS. STAT. § 70.111(27)(b) (2021-22),

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