Healthcare Servs. Grp., Inc. v. Wis. Dep't of Revenue

¶ 1 Healthcare Services Group, Inc., (HSG) appeals a circuit court order affirming a decision of the Wisconsin Tax Appeals Commission (the Commission). The issue on appeal is whether the Commission properly determined that services HSG provides to its customers qualify as "laundry services" under WIS. STAT. § 77.52(2)(a)6. (2015-16),1 and are therefore subject to a five percent sales tax. We conclude the statutory term "laundry services" is unambiguous, and the services at issue in this case plainly fall within that term. We further conclude that Manpower Inc. v. DOR , Wis. Tax Rep. (CCH) ¶…