REVENUE DEPT. v. MILWAUKEE BREWERS

No. 81-1875.

108 Wis.2d 553 (1982)

322 N.W.2d 528

WISCONSIN DEPARTMENT OF REVENUE, Petitioner-Respondent and Cross-Appellant, v. MILWAUKEE BREWERS BASEBALL CLUB, Appellant and Cross-Respondent.

Court of Appeals of Wisconsin.

Decided June 24, 1982.


Attorney(s) appearing for the Case

For the appellant and cross-respondent the cause was submitted on the briefs of Ronald L. Walter and David A. Baker, and Foley & Lardner of Milwaukee.

For the petitioner-respondent and cross-appellant the cause was submitted on the briefs of Bronson C. La Follette, attorney general and John J. Glinski, assistant attorney general.

Before Gartzke, P.J., Bablitch, J. and Dykman, J.


GARTZKE, P.J.

The Tax Appeals Commission held that promotional items acquired by the Milwaukee Brewers Baseball Club for distribution to its customers at baseball games were not subject to the use tax. The judgment of the circuit court reversed that decision and taxpayer appeals. We hold that the use tax applies and affirm that part of the judgment. The commission also held that the club's purchases of admission tickets were not subject to the use tax. The circuit...

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