Legal Opinion
Department of Revenue v. Horne Directory, Inc.
Wisconsin Supreme Court
Decided December 1, 1981No. 79-551PublishedCited by 7 opinions
1Opinion of the CourtSteinmetz, J.
The issue in this case is whether a Wisconsin corporation which contracts to have telephone directories printed outside of Wisconsin and delivered directly to Wisconsin subscribers has stored, used or otherwise consumed the directories in Wisconsin. The court of appeals answered no and we affirm.
The Wisconsin Public Service Commission requires all Wisconsin telephone utilities to annually provide their subscribers with alphabetical telephone directories as part of their local telephone service. PSC sec. 165.055, Wis. Adm. Code. Instead of soliciting yellow page advertising and compiling and…
2Cases cited5 opinions
- Department of Revenue v. Milwaukee Refining Corp.Wisconsin Supreme Court · 1977
- Department of Revenue v. Moebius Printing Co.Wisconsin Supreme Court · 1979
- Holtz & Krause, Inc. v. Department of Natural ResourcesWisconsin Supreme Court · 1978
- Hall Chevrolet Co., Inc. v. Dept. of RevenueWisconsin Supreme Court · 1978
- L. M. Berry & Co. v. BlackmonSupreme Court of Georgia · 1974
3Cited by7 opinions
- Wisconsin Department of Revenue v. J. C. Penney Co.Court of Appeals of Wisconsin · 1982
- Val-Pak of Omaha, Inc. v. Department of Revenue of NebraskaNebraska Supreme Court · 1996
- Mervyn's v. Arizona Dept. of RevenueArizona Tax Court · 1993
- Sanfelippo v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1992
- G & G Trucking, Inc. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 2003
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