Legal Opinion
Republic Airlines, Inc. v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided November 20, 1990No. 90-1008PublishedCited by 6 opinions
1Opinion of the CourtSullivan, J.
Between 1981 and 1984, Republic Airlines, Inc. (Republic) sold liquor and provided complimentary food, soft drinks, peanuts, and occasionally liquor, to its overflight passengers. Overflights are flights that neither take off from or land in Wisconsin, but fly over the state. Because we conclude that the statutes and administrative rule then extant did not provide for a sales tax on sale of liquor or use tax on complimentary food and beverages, we reverse that part of the trial court's judgment upholding the assessment of the Wisconsin Department of Revenue (DOR). We affirm the judgment as it…
2Cases cited13 opinions
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Kollasch v. AdamanyWisconsin Supreme Court · 1981
- Drivers, Salesmen, Warehousemen, Milk Processors, Cannery, Dairy Employees & Helpers Local No. 695 v. Labor & Industry Review CommissionWisconsin Supreme Court · 1990
- State Ex Rel. Smith v. City of Oak CreekWisconsin Supreme Court · 1987
- Board of Regents of the University of Wisconsin System v. Wisconsin Personnel CommissionCourt of Appeals of Wisconsin · 1981
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Wisconsin Citizens Concerned for Cranes & Doves v. Wisconsin Department of Natural ResourcesWisconsin Supreme Court · 2004
- COM., DEPT. OF TAXATION v. Delta Air LinesSupreme Court of Virginia · 1999
- Loomis v. Wisconsin Personnel CommissionCourt of Appeals of Wisconsin · 1993
- Wisconsin Citizens Concerned for Cranes & Doves v. Wisconsin Department of Natural ResourcesCourt of Appeals of Wisconsin · 2003
- Republic Airlines, Inc. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1990
1 more not listed; retrieve them via the Exa API.