Court Opinion

ID: 9659269
Source: CourtListenerOpinion
Date Created: 2023-08-23 21:36:46.544015+00
Date Added: 2024-06-11T18:14:04.387370
License: Public Domain

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.
I am authorized to state that JUSTICE CALLOW joins this dissent. CHIEF JUSTICE BEILFUSS joins the dissent in part.