Midwestern Gas Transmission Co. v. Department of Revenue

The sole issue presented on this appeal is whether natural gas consumed at the taxpayer’s Wisconsin compressor stations is subject to the Wisconsin use tax, sec. 77.54(1), Stats.

The department seeks to impose a tax on that amount of natural gas consumed by the taxpayer at its two pumping stations pursuant to sec. 77.53(1), Stats. This section provides:

“Imposition, of use tax. (1) An excise tax is hereby levied and imposed on the storage, use or other consumption in this state of tangible personal property or taxable services described in s. 77.52 purchased from any retailer on or after…