Ho-Chunk Nation v. Wisconsin Department of Revenue

¶ 1. This review of a published court of appeals decision1 involves the Ho-Chunk Nation's appeal of a denied claim for a tax *557refund under Wis. Stat. § 139.323(3) (2005-06).2 The statute authorizes partial refunds for cigarette taxes provided the tax was collected on sales made on land that "was designated a reservation or trust land on or before January 1, 1983." At issue is whether the land on which the relevant sales took place satisfies that portion of the statute. The land was approved for purchase in August 1982 and formally accepted by the United States government on January 31, 1983.…