Legal Opinion
Wisconsin Department of Revenue v. Orbitz, L.L.C.
Court of Appeals of Wisconsin
Decided February 11, 2016No. 2015AP200Published
1Opinion of the CourtSherman, J.
¶ 1. The Wisconsin Department of Revenue (DOR) appeals an order of the circuit court affirming a decision by the Tax Appeals Commission (Commission) that reversed tax assessments imposed by DOR against Orbitz, L.L.C. DOR contends that the Commission wrongly concluded that Orbitz's reservation facilitation services are not among the taxable services enumerated in Wis. Stat. § 77.52(2)(a)l. (2005-06).1 For the reasons discussed below, we affirm.
BACKGROUND
¶ 2. The following facts are taken from the Commission's May 2014 decision.
¶ 3. Orbitz is an online travel company that contracts with hotels,…
2Cases cited9 opinions
- State Ex Rel. Kalal v. Circuit Court for Dane CountyWisconsin Supreme Court · 2004
- Department of Revenue v. Milwaukee Refining Corp.Wisconsin Supreme Court · 1977
- Clean Wisconsin, Inc. v. Public Service CommissionWisconsin Supreme Court · 2005
- Hilton Ex Rel. Pages Homeowners' Ass'n v. Department of Natural ResourcesWisconsin Supreme Court · 2006
- Mercycare Insurance v. Wisconsin Commissioner of InsuranceWisconsin Supreme Court · 2010
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