The Wisconsin Tax Appeals Commission ruled that an out-of-state travel agent that used independent travel consultants in Wisconsin was doing business in Wisconsin and is responsible for the Wisconsin franchise tax. The company argued, among other things, that it was in the business of selling SaaS that did not produce income taxable in Wisconsin; however, the commission concluded that none of the evidence supported the company’s position that it was in the business of selling SaaS or software of any sort. Instead, the commission concluded that the company was engaged in the sale of travel services to Wisconsin residents through its independent travel consultants located in Wisconsin, which constituted doing business in the state, and thus the company was subject to the Wisconsin franchise tax.