Court of Appeals of Wisconsin June 10, 1999, 98-2980 (Madison Newspapers, Inc. v. Wisconsin Department of Revenue)

DYKMAN, P.J.

Madison Newspapers, Inc., appeals from an order affirming the Wisconsin Tax Appeals Commission's decision that the packaging and shipping materials it uses when distributing newspapers to its carriers are not exempt from the sales and use tax imposed on retailers under § 77.52, Stats.