Zignego Co. v. Wisconsin Department of Revenue

This is an appeal from an order affirming in part and reversing in part a decision of the Tax Appeals Commission (TAC). The TAC had concluded that Zignego Company, Inc. was liable for sales or use taxes on materials it purchased for use in its construction business. The trial court agreed, but reversed TAC's determination that Zignego's failure to file a sales and use tax return tolled the operation of the pertinent statute of limitations. Zignego cross-appeals the trial court's conclusion that it was liable for sales and use tax for years not barred by the statute of limitations.

We conclude…