Legal Opinion
Wisconsin Department of Revenue v. Menasha Corp.
Court of Appeals of Wisconsin
Decided January 25, 2007No. 2004AP3239PublishedCited by 3 opinions
1Opinion of the CourtHigginbotham, J.
¶ 1. Menasha Corporation appeals a circuit court order reversing a decision of the Wisconsin Tax Appeals Commission. The commission ruled that a computer system purchased by Menasha was a customized computer program within the meaning of Wis. Admin. Code § Tax 11.71(l)(e), and therefore exempt from sales and use tax under Wis. Stat. § 77.51(20) (2003-04). The circuit court reversed the commission's decision and reinstated the Wisconsin Department of Revenue's (DOR) determination that the program was non-custom software and therefore taxable as tangible property. We conclude that the…
2Cases cited14 opinions
- State Ex Rel. Kalal v. Circuit Court for Dane CountyWisconsin Supreme Court · 2004
- Orion Flight Services, Inc. v. Basler Flight ServiceWisconsin Supreme Court · 2006
- Stores v. Labor & Industry Review CommissionCourt of Appeals of Wisconsin · 1998
- Pfeiffer v. Board of Regents of the University of Wisconsin SystemWisconsin Supreme Court · 1983
- Telemark Development, Inc. v. Department of RevenueCourt of Appeals of Wisconsin · 1998
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3Cited by3 opinions
- Wisconsin Department of Revenue v. Menasha Corp.Wisconsin Supreme Court · 2008
- Wisconsin Department of Revenue v. Menasha Corp.Wisconsin Supreme Court · 2008
- Wisconsin Department of Revenue v. Menasha Corp.Wisconsin Supreme Court · 2008