Opinion ID: 1614505
Heading Depth: 1
Heading Rank: 2

Heading: tickets

Text: [4] The court of appeals rejected the trial court's conclusion that the printed ticket was part of the admission and was already subject to sales tax under sec. 77.52(2), Stats. Our reasons for holding that the cost of the promotional items is subject to the use tax also apply here. While this might at first appear to be a closer question, because of an actual printed ticket's small value, we agree with the following reasoning of the court of appeals: Despite the apparent identification of an admission ticket with an admission, and the small unit cost, a consistent interpretation of sec. 77.51(24) requires us to assess the use tax against the cost of the tickets. Because a ticket is used by its vendor, as well as its purchaser, to identify its holder as having a right to watch a home game, the club must pay a use tax on the acquisition of the tickets. 108 Wis. 2d at 559. When the Brewers sold admissions to baseball games, they were not selling tangible personal property made out of cardboard; under sec. 77.52(2), Stats., they were selling a taxable service. The tickets, rather than being admissions, were merely indicia establishing that the holder was entitled to admission to the event. The unsold tickets, after possibly being used for record-keeping purposes, were eventually destroyed by the club. Finally, with regard to both the tickets and the promotional items, we must reject the club's argument that the assessment of the use tax on the cost of these items results in a double tax. First, we have concluded that under sec. 77.51(24), the cost of these items is not included in the admission price, for tax purposes. Second, [a]lthough the use and sales taxes are complementary and supplementary, the scope of the use tax is not merely a function of the scope of the sales tax. Dept. of Revenue v. Moebius Printing, 89 Wis. 2d at 622. The two are separate taxes, covering different events involving the same kinds of tangible personal property or services. Id. Therefore, we conclude that pursuant to the provisions of ch. 77, Stats., the costs of the Brewers' acquisitions of promotional items and printed tickets from out-of-state vendors are subject to the use tax. Accordingly, we affirm the decision of the court of appeals. By the Court.  The decision of the court of appeals is affirmed. BEILFUSS, C. J. (concurring and dissenting). I join the majority opinion insofar as it approves the tax on the promotional items. I join the dissent of MR. JUSTICE STEINMETZ insofar as it disapproves the tax on the admission tickets. STEINMETZ, J. ( dissenting ). I disagree with the rationale and result of the majority. I do agree with the reasoning and result of the Wisconsin Tax Appeals Commission and would hold that the acquisition of the admission tickets by the club did not constitute retail sales within the meaning of sec. 77.51(4), Stats., since the costs of the admission tickets were subject to the sales tax on the price of admission to a game. In addition, I agree with the commission's conclusion that the promotional items were not acquired in separate retail sales within the meaning of sec. 77.51(4), Stats., since the items were included in the price of admission on which a sales tax was paid. ( Supra at p. 575.) I would therefore reverse the court of appeals.