Decisions, Procedures, Rulings and Orders
The Wisconsin Tax Appeals Commission is an independent state agency that was created by the Wisconsin State Legislature to hear and determine disputes between taxpayers and the Wisconsin Departments of Revenue and Transportation. The Wisconsin Tax Appeals Commission also resolves tax disputes in the areas of individual income, corporate income, county sales tax, cigarette use, homestead credit, and many more.
Beginning with 1999 cases, the decisions and select rulings of the Wisconsin Tax Appeals Commission (TAC) have been placed Wisbar.org for the benefit of attorneys and the general public. The TAC is an independent state agency that hears and decides disputes between the Department of Revenue(and, in a very limited way, the Department of Transportation) and individual taxpayers and entities. The Commission may conduct an evidentiary hearing or may act on a legal motion of a party (such as a motion for summary judgment).
 | | 12/30/2008 | Burlington Northern Railroad Company | 98-I-211P |  | | 12/30/2008 | Burlington Northern Railroad Company | 98-i-211(P) |  | | 12/29/2008 | Floyd F. and Patricia L. Markling | 06-i-162 |  | | 12/29/2008 | Floyd F. and Patricia L. Markling | 06-i-162 |  | | 12/23/2008 | Gary J. Simon | 08-I-110 |  | | 12/23/2008 | Gary J. Simon | 08-I-110 |  | | 12/23/2008 | Superb Trucking, LLC | 07-v-137 |  | | 12/23/2008 | Superb Trucking, LLC | 07-v-137 |  | | 12/15/2008 | Deri T. and Alice M. Mumford | 07-i-120(P-I) |  | | 12/15/2008 | Deri & Alice M. Mumford | 07-i-120 |  | | 12/15/2008 | Deri & Alice M. Mumford | 07-i-120 |  | | 12/12/2008 | Rose Mennella | 08-i-108 |  | | 12/12/2008 | Rose Mennella | 08-i-108 |  | | 11/26/2008 | Douglas Abrahamson | 07-t-141 |  | | 11/26/2008 | Douglas Abrahamson | 07-t-141 |  | | 11/24/2008 | Bay Hill Association | 06-t-180 |  | | 11/24/2008 | Bay Hill Association | 06-t-180 |  | | 11/19/2008 | Fourth Street Villas, LLC | 07-t-48 |  | | 11/19/2008 | Fourth Street Villas, LLC | 07-t-48 |  | | 11/19/2008 | Jack Rosga | 07-i-099 |  | | 11/19/2008 | Jack Rosga | 07-i-099 |  | | 11/3/2008 | Harlan Sprague Dawley, Inc. | 02-s-416 |  | | 11/3/2008 | Harlan Sprague Dawley, Inc. | 02-s-416 |  | | 10/27/2008 | Linda Foscolo-Lanigan | 05-i-130 |  | | 10/27/2008 | Linda Foscolo-Lanigan | 05-i-130 |  | | 10/2/2008 | Donna S. Ring | 06-i-084 |  | | 10/2/2008 | Donna S. Ring | 06-i-084 |  | | 9/2/2008 | Craig Wink | 06-i-248 |  | | 9/2/2008 | Craig Wink | 06-i-248 |  | | 8/21/2008 | Peter A. Van Dyke | 08-i-032 |  | | 8/21/2008 | Peter A. Van Dyke | 08-i-032 |  | | 8/20/2008 | Wiegand Oil Co. Inc. | 08-v-028 |  | | 8/20/2008 | Wiegand Oil Co. Inc. | 08-v-028 |  | | 8/6/2008 | The Torrington Company | 07-i-242 |  | | 8/6/2008 | The Torrington Company | 07-i-242 |  | | 7/18/2008 | Bruce Peterson | 07-i-26 |  | | 7/18/2008 | Bruce Peterson | 07-i-26 |  | | 6/17/2008 | Douglas M. Schreiber | 06-s-210 |  | | 6/17/2008 | Douglas M. Schreiber | 06-s-210 |  | | 6/16/2008 | City of De Pere | 06-m-142 |  | | 6/16/2008 | City of De Pere | 06-m-142 |  | | 6/12/2008 | Gundersen Clinic, Ltd. | 03-m-134 |  | | 6/12/2008 | Gundersen Clinic, Ltd. | 03-m-134 |  | | 6/9/2008 | Gundersen Clinic, Ltd. | 03-m-134 |  | | 6/9/2008 | Gundersen Clinic, Ltd. | 03-m-134 |  | | 5/27/2008 | James Engel | 07-s-168 |  | | 5/27/2008 | James Engel | 07-s-168 |  | | 4/9/2008 | Paintball Dave's, Inc. | 07-S-145(P) |  | | 4/9/2008 | Paintball Dave's, Inc. | 07-S-145(P) |  | | 4/9/2008 | Paintball Dave's, Inc. | 07-S-145(P) |  | | 3/19/2008 | Christopher L. Field | 06-s-240 |  | | 3/19/2008 | Christopher L. Field | 06-s-240 |  | | 3/12/2008 | S & D Development and Prototype | 07-i-171 |  | | 3/12/2008 | S & D Development and Prototype | 07-i-171 |  | | 2/28/2008 | Ameritech Publishing, Inc. | 01-I-227(F) |  | | 2/28/2008 | Ameritech Publishing, Inc. | 01-I-227(F) |  | | 2/25/2008 | RODNEY A. SAWVELL | 06-s-140(F) |  | | 2/25/2008 | RODNEY A. SAWVELL | 06-s-140(F) |  | | 2/11/2008 | Francesca A. Veglia-Dansky | 06-i-04 |  | | 2/11/2008 | Francesca A. Veglia-Dansky | 06-i-04 |  | | 1/22/2008 | Dodgeville Travel Plaza, Inc. | 07-s-170 |  | | 1/22/2008 | Dodgeville Travel Plaza, Inc. | 07-s-170 |  | | 1/22/2008 | Ameritech Publishing, Inc. | 01-i-227(P-II) |  | | 1/22/2008 | Ameritech Publishing, Inc. | 01-i-227(P-II) |  | | 1/2/2008 | Louis Dreyfus Petroleum Products Corp. | 03-i-132 |  | | 1/2/2008 | Louis Dreyfus Petroleum Products Corp. | 03-i-132 |  | | 6/15/2006 | LOUIS DREYFUS PETROLEUM PRODUCTS | 03-i-132(P) |  | | 6/15/2006 | LOUIS DREYFUS PETROLEUM PRODUCTS | 03-i-132(P) |  | | 6/15/2006 | LOUIS DREYFUS PETROLEUM PRODUCTS | 03-i-132(P) |  | | 2/15/2006 | Ho-Chunk Nation | 05-s-56 |
|
Follow
javascript: SP.SOD.executeFunc('followingcommon.js', 'FollowDoc', function() { FollowDoc('{ListId}', {ItemId}); });
0x0
0x0
ContentType
0x01
1100
Compliance Details
javascript:if (typeof CalloutManager !== 'undefined' && Boolean(CalloutManager) && Boolean(CalloutManager.closeAll)) CalloutManager.closeAll(); commonShowModalDialog('{SiteUrl}'+
'/_layouts/15/itemexpiration.aspx'
+'?ID={ItemId}&List={ListId}', 'center:1;dialogHeight:500px;dialogWidth:500px;resizable:yes;status:no;location:no;menubar:no;help:no', function GotoPageAfterClose(pageid){if(pageid == 'hold') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+
'/_layouts/15/hold.aspx'
+'?ID={ItemId}&List={ListId}'); return false;} if(pageid == 'audit') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+
'/_layouts/15/Reporting.aspx'
+'?Category=Auditing&backtype=item&ID={ItemId}&List={ListId}'); return false;} if(pageid == 'config') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+
'/_layouts/15/expirationconfig.aspx'
+'?ID={ItemId}&List={ListId}'); return false;} if(pageid == 'tag') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+
'/_layouts/15/Hold.aspx'
+'?Tag=true&ID={ItemId}&List={ListId}'); return false;}}, null);
0x0
0x1
ContentType
0x01
898
Document Set Version History
/_layouts/15/images/versions.gif?rev=43
javascript:SP.UI.ModalDialog.ShowPopupDialog('{SiteUrl}'+
'/_layouts/15/DocSetVersions.aspx'
+ '?List={ListId}&ID={ItemId}')
0x0
0x0
ContentType
0x0120D520
330
Send To other location
/_layouts/15/images/sendOtherLoc.gif?rev=43
javascript:GoToPage('{SiteUrl}' +
'/_layouts/15/docsetsend.aspx'
+ '?List={ListId}&ID={ItemId}')
0x0
0x0
ContentType
0x0120D520
350
Biennial Report
Commission Practice and Procedure
More Information about the Commission
The Wisconsin Tax Appeals Commission is located at:
Tax Appeals Commission
DOA Building, 5th Floor
101 E. Wilson St.
Madison, WI 53703
Phone: (608)266-1391
Fax: (608)261-7060
Alphabetic Designations of Commission Cases
Categories of cases appealed to the TAC include the major state-imposed taxes, available tax credits, and manufacturing property assessments. Following the text of each case, you will find a brief notice of any of the following procedures which may apply to the case: (1) a Notice of Non-acquiescence by the Department of Revenue; (2) the Commission's action on a Petition for Rehearing; (3) a Commission Amendment to a Decision or Ruling; and/or (4) the Circuit Court and case number to which an appeal has been taken.
The following letters appear within a Commission case number and designate the subject matter of the case:
C | -- | Cigarette Tax | |
P | -- | Premier Tax |
D | -- | Drug/Controlled Substance Tax | |
R | -- | Recycling Tax |
E | -- | Equalization | |
S | -- | Sales/Use Tax |
F | -- | Farmland Preservation Credit* | |
T | -- | Real Estate Transfer Fee |
G | -- | Gift Tax | |
U | -- | Utility Tax |
H | -- | Homestead Credit* | |
V | -- | Vehicle/Gen’l. Aviation Fuel Tax |
I
J | -- -- | Income/Franchise Tax Declaratory Judgment | |
W
X | -- -- | Withholding Tax Event/Sales Tax |
L | -- | Liquor/Excise Tax | |
Y | -- | Municipal Fee* |
M | -- | Manufacturing Assessment | |
|
| |
*Filing Fee Not Required
Filing Fee Not Required for Earned Income Credit