The state’s 5 percent sales tax applies to tickets sold by the Milwaukee Symphony Orchestra, the Wisconsin Supreme Court ruled.
The justices rejected the orchestra’s claim that the tickets are exempt from the sales tax because the performances are primarily educational and charitable in nature.
The orchestra had been seeking some $720,000 in refunds from the state Department of Revenue for taxes paid between 1992 and 1996.
The court was unanimous in ruling the tax should apply to traditional classical concerts as well as pop concerts. But two justices wanted to exempt from the sales tax tickets for concerts performed for children.
See the opinion:
http://www.wicourts.gov/sc/opinion/DisplayDocument.pdf?content=pdf&seqNo=49734.
– WisPolitics.com