In MCI Telecommunications Corp. v. State, 209 Wis. 2d 310, 562 N.W. 2d 594 (1997), the Supreme Court of Wisconsin determined that the Commission had the authority to assess revenues from telephone calls originating in Wisconsin and terminating outside the state as well as other revenues attributable to Wisconsin for remainder assessment purposes pursuant to Wis. Stat. § 196.85(2).  In effect, the Supreme Court approved assessments based upon connection to Wisconsin operations, not whether revenues were “jurisdictionally” Wisconsin intrastate revenues.