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3. Why are regulated interstate revenues originating in Wisconsin subject to the remainder and telephone relay assessments?
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.
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