Madison Newspapers, Inc. v. Wisconsin Department of Revenue

Madison Newspapers, Inc., appeals from an order affirming the Wisconsin Tax Appeals Commission's decision that the packaging and shipping materials it uses when distributing newspapers to its carriers are not exempt from the sales and use tax imposed on retailers under § 77.52, Stats. The commission and the court both held that the materials were not exempt because the carriers did not qualify as "customers" under § 77.54(6)(b), Stats. MNI argues that because the carriers entered into an agreement to purchase newspapers from MNI to resell to subscribers, they qualify as MNI's customers. We…