Notice of Nonacquiescence
State of Wisconsin
Tax Appeals Commission
------------------------------------------------------
TELEPHONE AND DATA SYSTEMS, INC.,
Petitioner, :
v. : Docket No. 10-S-146
WISCONSIN DEPARTMENT OF REVENUE,
Respondent. :
-----------------------------------------------------
Pursuant to section 73.01 (4) (e) 2. of the Wisconsin Statutes, the Respondent hereby gives notice that, although it is not appealing the Ruling and Order (Part 2) rendered by the Tax Appeals Commission in the above-captioned matter on February 28, 2014, it has adopted a position of nonacquiescence in those portions of the Commission's Ruling and Order (Part 2) involving the interpretation of Wis. Stat. s. 77.59 (4) (b).
The effect of this action is that, although the Ruling and Order (Part 2) is binding on the parties for the instant case, neither the Commission's conclusions of law nor the rationale and construction of statutes in those portions of the Commission's Ruling and Order (Part 2) in which the Department does not acquiesce in the instant case are binding on or required to be followed by the Department in future cases.
Dated at Madison, Wisconsin this 28th day of March, 2014.
WISCONSIN DEPARTMENT OF REVENUE
By_________________________________
Richard G. Chandler
Secretary of Revenue
