Legal Opinion
Tetra Tech EC, Inc. v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided December 28, 2016No. 2015AP2019PublishedCited by 3 opinions
1Opinion of the Court
¶ 1.
SEIDL, J.
In this sales and use tax case, the Tax Appeals Commission concluded: (1) Stuyvesant Dredging, Inc.'s (SDI) activity of separating dredged material from the Fox River into its constituent parts constituted "processing" of tangible personal property under Wis. Stat. § 77.52(2)(a)ll. (2007-08),1 and thus is a service subject to Wisconsin's retail sales and use tax; and (2) Wis. Stat. § 77.59(3) did not preclude the Department of Revenue from raising an alternative legal basis for taxation before the commission that was not first asserted in the Department's written notices of…
2Cases cited13 opinions
- State Ex Rel. Kalal v. Circuit Court for Dane CountyWisconsin Supreme Court · 2004
- Barron Electric Cooperative v. Public Service CommissionCourt of Appeals of Wisconsin · 1997
- Pawlowski v. American Family Mut. Ins. Co.Wisconsin Supreme Court · 2009
- Associates Financial Services Co. of Wisconsin v. BrownCourt of Appeals of Wisconsin · 2002
- Stoughton Trailers, Inc. v. Labor & Industry Review CommissionWisconsin Supreme Court · 2007
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3Cited by3 opinions
- Tetra Tech EC, Inc. v. Wisconsin Department of RevenueWisconsin Supreme Court · 2018
- Ash Grove Cement Co. v. Nebraska Dept. of Rev.Nebraska Supreme Court · 2020
- Tetra Tech EC, Inc. v. Wisconsin Department of RevenueWisconsin Supreme Court · 2018