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Comparative Constitutional Law Keyed to Sutton, 5th Ed.
Tetra Tech v. Wisconsin Department of Revenue
Citation:
2018 WI 75, 382 Wis. 2d 496, 914 N.W.2d 21 (2018)Facts
On November 13, 2007, the United States Environmental Protection Agency ordered several paper companies to remediate polychlorinated biphenyls (PCBs) they had released into the Fox River during manufacturing operations. The paper companies created Lower Fox River Remediation LLC to carry out the EPA’s order and hired Tetra Tech EC, Inc. to perform the actual remediation work. Tetra Tech subcontracted a portion of the work to Stuyvesant Dredging, Inc., whose responsibilities included receiving sediment dredged from the Fox River and using membrane filter presses to separate it into component parts: water, sand, and PCB-containing sludge. Part of the purpose was to provide relatively clean sand for beneficial use. In 2010, the Department of Revenue conducted a field audit and assessed sales and use taxes on the portion of services representing Stuyvesant Dredging’s work, initially under Wis. Stat. § 77.52(2)(a)10 and later under § 77.52(2)(a)11 as “processing” of tangible personal property. The petitioners challenged these assessments through administrative and judicial review.
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