The Wisconsin Court of Appeals for District III upheld the Tax Appeals Commission’s decision that separating dredged material from contaminated river water into its constituent parts for the purpose of water pollution remediation constitutes “processing” of tangible personal property and is therefore a taxable service. Tetra Tech EC, Inc. v. Wisconsin Dep't of Revenue, No. 2015AP2019 (Wis. Ct. App. Dec. 28, 2016).