Court of Appeals of Wisconsin March 27, 2003, 02-1201 (All City Communication Co. v. State of Wisconsin Department of Revenue)

LUNDSTEN,

¶ 1. J. The dispute in this case arises from an assessment by the Department of Revenue (DOR) of sales and use taxes against All City Communication Company, Inc. and Waukesha Tower Associates (collectively referred to as the Companies). The subject of the tax is a communications tower owned by Waukesha Tower and located on land leased by Waukesha Tower. All City rents space on the tower.