Legal Opinion
Janesville Data Center, Inc. v. Department of Revenue
Wisconsin Supreme Court
Decided June 30, 1978No. 75-825PublishedCited by 23 opinions
1Opinion of the CourtShirley S. Abrahamson, J.
Janesville Data Center, Inc. (hereafter Data Center) seeks a determination that the Wisconsin Tax Appeals Commission erred in holding that the gross receipts derived by Data Center from sales of keypunched cards, magnetic tapes and computer printouts are subject to sales taxation under the provisions of sec. 77.52, Stats. The circuit court affirmed the order and decision of the Wisconsin Tax Appeals Commission. We reverse.
Data Center is a Wisconsin corporation engaged in the business of transferring to keypunch cards and magnetic tapes data furnished by its customers which its customers wish…
2Cases cited7 opinions
- Department of Revenue v. Milwaukee Refining Corp.Wisconsin Supreme Court · 1977
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- Accountant's Computer Services, Inc. v. KosydarOhio Supreme Court · 1973
- Citizens Financial Corp. v. KosydarOhio Supreme Court · 1975
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Kollasch v. AdamanyWisconsin Supreme Court · 1981
- Lucker Manufacturing, a Unit of Amclyde Engineered Products, Inc. v. The Home Insurance CompanyCourt of Appeals for the Third Circuit · 1994
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- James v. TRES Computer Systems, Inc.Supreme Court of Missouri · 1982
- Metpath, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
18 more not listed; retrieve them via the Exa API.