Janesville Data Center v. Department
1978.WI.190 , 267 N.W.2D 656, 84 WIS. 2D 341
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Publisher Description
Janesville Data Center, Inc. (hereafter Data Center) seeks a determination that the Wisconsin Tax Appeals Commission erred in holding that the gross receipts derived by Data Center from sales of keypunched cards, magnetic tapes and computer printouts are subject to sales taxation under the provisions of sec. 77.52, Stats. The circuit court affirmed the order and decision of the Wisconsin Tax Appeals Commission. We reverse.