Wisconsin Department of Revenue v. River City Refuse Removal, Inc.

¶ 1. River City Refuse Removal, Inc., a wholly-owned subsidiary of Browning-Ferris Industries, Inc., appeals a circuit court order that reversed a Tax Appeals Commission ruling and order. The Tax Appeals Commission concluded that certain transfers of fixed assets from other Browning-Ferris subsidiaries to River City Refuse were not subject to use tax because: (1) the transferring subsidiaries lacked "mercantile intent" and were therefore not "retailers" for use tax purposes; and (2) the transfers were not made "for consideration," as is required before use tax may be imposed on a transfer.…