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Wisconsin Justices Revive Fight Over Machinery Tax Exemption (1)

June 30, 2022, 4:13 PMUpdated: June 30, 2022, 6:29 PM

The Wisconsin Supreme Court revived a challenge to a revenue department policy on a law that eliminated the personal property tax on machinery, finding a trial court had jurisdiction to consider the suit.

Wisconsin Manufacturers and Commerce Inc. and Wisconsin Property Tax Consultants Inc. challenged an agency interpretation of the recent personal property tax exemption for “machinery, tools, and patterns,” enacted as part of the 2017-19 budget. The state high court ruled Thursday that a trial court was wrong to dismiss the suit, improperly deferring to the Tax Appeals Commission.

“The unpromulgated rule ...