Legal Opinion

Tetra Tech EC, Inc. v. Wisconsin Department of Revenue

Wisconsin Supreme Court

Decided June 26, 2018No. 2015AP002019PublishedCited by 95 opinions

1Opinion of the CourtDaniel Kelly, J.

*28*510¶1 The Wisconsin Department of Revenue (the "Department") imposed a tax on the petitioners pursuant to Wis. Stat. § 77.52(2)(a)11.

*511(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 of river sediment into its component parts, and so they asked us to reject the Department's interpretation of that term.1

¶2 Because resolving this question implicates the authoritativeness of an administrative agency's interpretation and application of a statute, we…

2Cases cited84 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Marbury v. MadisonSupreme Court of the United States · 1803
  3. Auer v. RobbinsSupreme Court of the United States · 1997
  4. Withrow v. LarkinSupreme Court of the United States · 1975
  5. In Re Murchison.Supreme Court of the United States · 1955

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3Cited by95 opinions

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  3. State v. Alan S. JohnsonWisconsin Supreme Court · 2023
  4. Kristi Koschkee v. Tony EversWisconsin Supreme Court · 2018
  5. Friends of Frame Park, U.A. v. City of WaukeshaWisconsin Supreme Court · 2022

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