Legal Opinion
LaCrosse Queen, Inc. v. Wisconsin Department of Revenue
Wisconsin Supreme Court
Decided April 18, 1997No. 95-2754PublishedCited by 9 opinions
1Opinion of the CourtDonald W. Steinmetz, J.
¶1. The issue in this case is whether a boat leased by La Crosse Queen, Inc. to Riverboats America, Inc. was used primarily in interstate commerce so as to exempt the gross receipts from said lease from sales tax pursuant to Wis. Stat. § 77.54(13)1 for the years from 1989 through 1991. Because we find that the La Crosse Queen was not engaged in interstate commerce during this time, we hold that La Crosse Queen, Inc., was not entitled to the tax exemption provided pursuant to Wis. Stat. § 77.54(13).
¶ 2. On October 14,1992, the Department of Revenue (Department) issued an assessment of sales…
2Cases cited16 opinions
- Copperweld Corp. v. Independence Tube Corp.Supreme Court of the United States · 1984
- United States v. Yellow Cab Co.Supreme Court of the United States · 1947
- Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
- First National Leasing Corp. v. City of MadisonWisconsin Supreme Court · 1977
- Department of Revenue v. Milwaukee Refining Corp.Wisconsin Supreme Court · 1977
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3Cited by9 opinions
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- G & G Trucking, Inc. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 2003
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