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Wisconsin Tax Appeals
Commission
STATE OF WISCONSIN
TAX APPEALS COMMISSION
AMERITECH PUBLISHING, INC.(F),
Petitioner,
vs.
WISCONSIN DEPARTMENT OF REVENUE,
Respondent.
MEMORANDUM AND ORDER
The Commission previously divided the issues to be decided in this matter into
three
phases. In its Ruling and Order dated August 22, 2006 (the "Phase I Ruling"), the
Commission
granted partial summary judgment to petitioner, Ameritech Publishing, Inc. ("API"), and
held that
API's sale of directories advertising was the sale of a service, not the sale of tangible
personal
property. In its Ruling and Order dated January 22, 2008 (the "Phase II Ruling"), the
Commission
granted partial summary judgment to respondent, the Wisconsin Department of Revenue (the
"Department"), and held that API's performance of its directory advertising services for
advertisements placed in Wisconsin telephone directories constituted the performance of
income-producing activities in Wisconsin.
Because the Commission held in favor of the Department in the Phase II
Ruling, the
issues to be raised in Phase III of this litigation are now moot, as agreed by the parties.
Therefore,
for the reasons discussed in the Commission's Phase I Ruling and Phase II Ruling, and acting
pursuant to Wis. Stat. § 73.01(4)(em)2,
IT IS ORDERED
The Department's action on petitioner's petition for
redetermination in this matter is
affirmed.
Dated at Madison, Wisconsin, this 28th day of February,
2008.
WISCONSIN TAX APPEALS
COMMISSION
David C. Swanson, Acting Chairperson
ATTACHMENT: "NOTICE OF APPEAL INFORMATION"
March 27, 2008 - Petition for judicial review filed with Dane County Circuit Court,
Case No. 08CV1394.
January 6, 2009 - Dane County Circuit Court Case No. 08CV1394. Decision and Order on
Petition for Review - For the above-stated reasons, the Court affirms the Commission's
decision. This is the final decision of the court.
February 17, 2009 - Notice of Appeal filed with Wisconsin Court of Appeals,
2009AP445.
June 24, 2010 - Wisconsin Court of Appeals, 2009AP445. Appeal from an order of
the circuit court for Dane County - Affirmed
July 29, 2010 - Petition for Review filed with the Supreme Court of Wisconsin.
December 13, 2010 - Supreme Court of Wisconsin. It is ordered that the motion for
voluntary dismissal is granted and the petition for review is dismissed.
DOCKET NO. 01-I-227(F)