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Wisconsin Court of Appeals confirms pollution remediation services taxable

The Wisconsin Court of Appeals recently affirmed a Wisconsin Circuit Court decision which held that the activity of separating material dredged from a river into its constituent parts was subject to tax as processing of tangible personal property. The Department was not precluded from raising an alternative legal basis for taxation before the Wisconsin Tax Appeals Commission (WTAC), even though such position was not first asserted in the Department’s written notice to the affected businesses. Notably, the Court of Appeals relied upon the WTAC’s interpretations of relevant state statutes, finding them entitled to great weight deference.