Legal Opinion
Kollasch v. Adamany
Wisconsin Supreme Court
Decided December 1, 1981No. 79-1579PublishedCited by 164 opinions
1Opinion of the CourtDay, J.
The question is, are the Sisters of St. Benedict, in carrying out their religious work subject to the Wisconsin sales tax for that portion of charges made to guests for lodging, food and use of facilities which is al-locable to meals ?
The majority of the court concludes that the Sisters in furnishing meals to their guests are not “retailers” within the meaning of sec. 77.51(7), Stats. 1973, and not subject to the tax.
Because we hold that the sales tax statute, sec. 77.51, et seg., Stats. 1979, does not apply, we do not reach the issue decided by the court of appeals of whether the sales tax…
2Cases cited14 opinions
- County of Columbia v. BylewskiWisconsin Supreme Court · 1980
- Department of Revenue v. Milwaukee Refining Corp.Wisconsin Supreme Court · 1977
- Wisconsin Bingo Supply & Equipment Co. v. Wisconsin Bingo Control BoardWisconsin Supreme Court · 1979
- Berns v. Wisconsin Employment Relations CommissionWisconsin Supreme Court · 1980
- Cross v. SoderbeckWisconsin Supreme Court · 1980
9 more not listed; retrieve them via the Exa API.
3Cited by164 opinions
- State v. DyessWisconsin Supreme Court · 1985
- State v. WoodsWisconsin Supreme Court · 1984
- Tahtinen v. MSI InsuranceWisconsin Supreme Court · 1985
- Standard Theatres, Inc. v. State, Department of TransportationWisconsin Supreme Court · 1984
- State v. LossmanWisconsin Supreme Court · 1984
159 more not listed; retrieve them via the Exa API.