What was the decision issued by the Wisconsin Supreme Court in the case of Wisconsin Department of Revenue vs. Menasha Corporation (Menasha)?
The Wisconsin Supreme Court held in the case of Wisconsin Department of Revenue vs. Menasha Corporation (No. 2004AP3239, July 11, 2008), that the SAP R/3 System software purchased by Menasha was custom software that is not subject to Wisconsin sales or use tax when sold, leased, or licensed. The basis for this determination was the specific facts and circumstances relating to the following criteria found in sec. Tax 11.71(1)(e), Wis. Adm.
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