G & G Trucking, Inc. v. Wisconsin Department of Revenue

¶ 1. G&G Trucking, Inc. (G&G) appeals from a judgment affirming a Wisconsin Tax Appeals Commission decision that G&G's aircraft were subject to use tax under Wis. Stat. § 77.53(1) (2001-02). G&G argues that because it leased the aircraft to two charter companies, it did not "use" the aircraft within the meaning of § 77.53(1). The commission concluded that G&G exerted sufficient right and power over the aircraft to constitute "use" under the statute. We agree and affirm.

BACKGROUND

¶ 2. 'The material facts are undisputed. G&G Trucking is a Wisconsin corporation, engaged in interstate trucking…