Frisch, Dudek & Slattery, Ltd. v. Wisconsin Department of Revenue

The Department of Revenue appeals from an order reversing a decision of the Tax Appeals Commission. The commission affirmed the department’s denial of a petition by Frisch, Dudek & Slattery, Ltd. (Frisch), a law firm, for redetermination of a sales tax assessment for the period January 1,1975, to October 31,1979. On review, the circuit court concluded that the commission had misinterpreted the applicable statute, sec. 77.52(1), Stats. (1979), 1 and reversed.

The issue is whether the law firm is required to pay sales tax on photocopy charges it bills to clients. We are satisfied that this…