REV. DEPT. v. EAA AVIATION FOUNDATION

No. 87-0369.

143 Wis.2d 681 (1988)

422 N.W.2d 458

Wisconsin DEPARTMENT OF REVENUE, Petitioner-Appellant, v. EAA AVIATION FOUNDATION, INC., Respondent.

Court of Appeals of Wisconsin.

Decided February 25, 1988.


Attorney(s) appearing for the Case

For the petitioner-appellant the cause was submitted on the brief of Donald J. Hanaway, attorney general, and Alan Lee, assistant attorney general.

For the respondent the cause was submitted on the brief of Robert A. Schnur and James E. Schacht and Michael, Best & Friedrich, of Milwaukee.

Before Dykman, Eich and Sundby, JJ.


SUNDBY, J.

The department of revenue appeals that part of a judgment which affirms the tax appeals commission's decision that fees charged by the EAA Aviation Foundation, Inc., for parking are exempt from sales tax under sec. 77.54(9a), Stats. (1977 and 1979-80). We conclude that such fees are subject to sales tax and reverse that part of the judgment.

I.

BACKGROUND OF THE CASE

The EAA Aviation Foundation, Inc. is a nonstock corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases