Legal Opinion
La Crosse Queen, Inc. v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided April 4, 1996No. 95-2754PublishedCited by 2 opinions
1Opinion of the CourtVergeront, J.
This appeal concerns the exemption from sales tax for commercial vessels primarily engaged in interstate commerce, § 77.54(13), Stats. La Crosse Queen, Inc. appeals from a judgment affirming the determination of the Wisconsin Tax Appeals Commission that payments it received for the lease of an excursion vessel, the La Crosse Queen IV, were not exempt because the vessel was not primarily engaged in interstate commerce. We conclude that the vessel was engaged in interstate commerce during the years in question, but we are unable to decide on this record whether it was "primarily" engaged in…
2Cases cited13 opinions
- Copperweld Corp. v. Independence Tube Corp.Supreme Court of the United States · 1984
- United States v. Yellow Cab Co.Supreme Court of the United States · 1947
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
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3Cited by2 opinions
- LaCrosse Queen, Inc. v. Wisconsin Department of RevenueWisconsin Supreme Court · 1997
- LaCrosse Queen, Inc. v. Wisconsin Department of RevenueWisconsin Supreme Court · 1997