Xerox Corp. v. Wisconsin Department of Revenue

HIGGINBOTHAM,

¶ 1. EJ. This is a personal property tax case. The issue is whether certain Xerox Corporation multifunction copier/printer/scanner/fax devices (MFDs) leased to consumers by Xerox are exempt from personal property taxes under Wis. Stat. § 70.11(39) (2007-08). 2 The Tax Appeals Commission concluded that the MFDs were nonexempt under the statute, and the circuit court agreed. Xerox appeals, contending that the Commission's decision is entitled to no deference and that the MFDs are not taxable under the applicable statutes. Xerox also contends it was denied due process as a result of…