LaCrosse Queen, Inc. v. Wisconsin Department of Revenue

SHIRLEY S. ABRAHAMSON, CHIEF JUSTICE

¶ 20. (dissenting). Although the majority's conclusion that the lease payments for the use of the La Crosse Queen are taxable under the Wisconsin sales *452tax may ultimately be correct, I dissent because I conclude, as did the court of appeals, that the cause must be remanded to the tax appeals commission.

¶ 21. I would, however, state the issue on remand in a different fashion than did the court of appeals. I conclude that whether the La Crosse Queen was primarily engaged in interstate commerce within the meaning of Wis. Stat. § 77.54(13) (1989-90)1 requires…