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MSO v. WISCONSIN DEPT. OF REVENUE

No. 2008AP1684.

767 N.W.2d 360 (2009)

2009 WI App 69

MILWAUKEE SYMPHONY ORCHESTRA, INC., Petitioner-Appellant-Cross-Respondent, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent-Respondent-Cross-Appellant.

Court of Appeals of Wisconsin.

Opinion Filed April 16, 2009.

Attorney(s) appearing for the Case

On behalf of the petitioner-appellant-cross-respondent, the cause was submitted on the briefs of Robert A. Schnur, Timothy G. Schally and Sarah L. Fowles of Michael Best & Friedrich, LLP, Milwaukee.

On behalf of the respondent-respondent-cross-appellant, the cause was submitted on the briefs of F. Thomas Creeron III, asst. attorney general, and J.B. Van Hollen, attorney general.

Before DYKMAN, VERGERONT and BRIDGE, JJ.

¶ 1 VERGERONT, J.

The Tax Appeals Commission determined that the concert performances of the Milwaukee Symphony Orchestra, Inc., were properly characterized as entertainment events under WIS. STAT. § 77.52(2)(a)2. (2007-08),1 which imposes a sales tax on "the sale of admissions to ... entertainment ... events...." The issue on this appeal and cross-appeal is whether the commission's decision is correct. We conclude the commission...

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