Legal Opinion
Wisconsin Department of Revenue v. Dow Jones & Co.
Court of Appeals of Wisconsin
Decided January 26, 1989No. 88-0989PublishedCited by 2 opinions
1Opinion of the CourtDykman, J.
The Department of Revenue (DOR) appeals from a judgment affirming an order of the Tax Appeals Commission (TAC). The issue is whether Dow Jones Company, Inc., is required to pay sales tax on the teleprinters it provided to certain of its “news service” clients. TAC concluded that Dow Jones’ provision of the teleprinters to its clients was incidental to the performance of a service within the meaning of Wis. Adm. Code, sec. Tax 11.67(1), 1 and was therefore exempt from sales tax. Because that conclusion is reasonable, we affirm.
Dow Jones is the publisher of the Dow Jones News Service. Until the…
2Cases cited6 opinions
- West Bend Education Ass'n v. Wisconsin Employment Relations CommissionWisconsin Supreme Court · 1984
- Boynton Cab Co. v. Department of Industry, Labor & Human RelationsWisconsin Supreme Court · 1980
- Janesville Data Center, Inc. v. Department of RevenueWisconsin Supreme Court · 1978
- State v. CampbellCourt of Appeals of Wisconsin · 1981
- Frisch, Dudek & Slattery, Ltd. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1986
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Telemark Development, Inc. v. Department of RevenueCourt of Appeals of Wisconsin · 1998
- Wisconsin Central Ltd. v. Public Service CommissionWisconsin Supreme Court · 1992