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00-3091 Browning-Ferris Industries of Wisconsin Inc. v. Wisconsin Department of Revenue

By: dmc-admin//July 2, 2001//

00-3091 Browning-Ferris Industries of Wisconsin Inc. v. Wisconsin Department of Revenue

By: dmc-admin//July 2, 2001//

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This appeal concerns the interpretation of Wis. Stat. sec. 77.54(26m) (1999-2000), which exempts from Wisconsin sales and use tax certain waste reduction and recycling machinery and equipment. The Tax Appeals Commission decided that Browning-Ferris Industries Inc.’s compactors, bins, and containers, which the company purchased and which were used by its customers to reduce the size of or to collect disposed items, and motor vehicles and related items used to transport waste and recyclables were not exempt under subsec. (26m). The circuit court affirmed that decision. Browning-Ferris appeals, contending that these items are exclusively and directly used in waste reduction activities and are therefore exempt. We conclude the commission’s interpretation is entitled to at least due deference, and, applying that standard of we review, we conclude the commission’s interpretation is reasonable and Browning-Ferris has not offered one that is more reasonable. Therefore, we affirm. Not recommended for publication in the official reports.

Dist IV, Dane County, Sumi, J., Vergeront, J.

Attorneys:

For Appellant: James R. Lowe, Milwaukee; Curtis A. Paulsen, Milwaukee

For Respondent: F. Thomas Creeron III, Madison

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