Kollasch v. Adamany

The individual plaintiffs in this action are members of a monastic community of Roman Catholic women known as a priory. The sisters make their facilities1 available to individuals and groups for re*538treats or for use as a meeting place. The issue they raise is whether the fee which they charge for meals served to those who visit the premises is subject to Wisconsin’s sales tax. In order to decide this issue, we must determine whether the sales tax applies to the sisters’ sale of meals, and if so, whether this taxation violates their constitutional right to the free exercise of their religion.

The…