wis 77The Wisconsin Department of Transportation is rehabilitating almost five miles of WIS 77 between US 63 in Hayward and County K in the town of HaywardAll City Communication Co. v. DOR, 2003 WI App 77, 263 Wis. 2d 394, 661 N.W.2d 845, 02-1201. 77.51 Annotation For the use tax to apply to intercompany transfers with wholly-owned