Wisconsin Department of Revenue v. Menasha Corp.

¶ 1. This is a review of a published court of appeals' decision,1 which reversed the decision of the Dane County Circuit Court, Steven D. Ebert, Judge. In the underlying dispute between Menasha Corporation (Menasha) and the Wisconsin Department of Revenue (DOR), the Wisconsin Tax Appeals Commission2 (Commission) concluded that the "R/3 System," which Menasha purchased from SAD was a custom computer program under Wis. Admin. Code § Tax 11.71(l)(e) (Sept. 2006),3 and thus, the R/3 System was exempt from sales and use tax. See Wis. Stat. § 77.51(20) (2003-04).4 The DOR appealed that *588decision to…