Wisconsin Telephone Co. v. Wisconsin Department of Revenue

BEILFUSS, Reserve Judge.

Wisconsin Telephone Company and others appeal from a summary judgment which held sec. 77.52(2) (a) 4., Stats., constitutional. The issue is whether the sales tax imposed by sec. 77.52(2) (a) 4. on interstate telephone calls originating in Wisconsin and billed in Wisconsin telephones impermissibly burdens interstate commerce in violation of the commerce clause, U.S. Const, art. I, sec. 8, cl. 3. We hold it does not and affirm the trial court.

The facts are undisputed. A typical interstate telephone call made by a customer of appellant telephone companies will usually…