Wisconsin Supreme Court February 2, 2011, No. 2008AP322 (Nestlé USA, Inc. v. Wisconsin Department of Revenue)

MICHAEL J. GABLEMAN, J.

¶ 1. This is a review of a published decision of the court of appeals affirming the circuit court's judgment to uphold the determination of the Tax Appeals Commission.1 In late 2001, Nestlé finished constructing a plant (the "Gateway Plant") in Eau Claire, Wisconsin.