Tetra Tech v. Wisconsin Department of Revenue
Wisconsin Supreme Court
2018 WI 75, 382 Wis. 2d 496, 914 N.W.2d 21 (2018)

- Written by Deanna Curl, JD
Facts
The Wisconsin Department of Revenue (the department) (defendant) imposed a tax on Tetra Tech (plaintiff) for the processing of river sediment into component parts. Tetra Tech disputed the tax, arguing that the department misinterpreted the statutory use of the term processing. On appeal, the court evaluated judicial deference to an administrative agency’s statutory interpretation sua sponte.
Rule of Law
Issue
Holding and Reasoning (Kelly, J.)
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