DaimlerChrysler Services North America LLC v. Wisconsin Department of Revenue

LUNDSTEN, PJ.

¶ 1. In this appeal, we review a decision by the Tax Appeals Commission disallowing a tax deduction for the portions of bad debts attributable to the sales taxes associated with those debts. Daimler-Chrysler Services North America (Chrysler) filed a claim for the deduction under Wis. Stat. §§ 77.51(4)(b)4. and 77.52(6) (1997-98) with the respondent Department of Revenue. Chrysler appeals the circuit court's order affirming the commission's decision denying the deduction. Chrysler argues that it is entitled to the deduction because it is the "retailer" who "paid" the sales taxes,…