Milwaukee Symphony Orchestra, Inc. v. Wisconsin Department of Revenue

¶ 1. 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's decision is entitled to due weight deference, and, applying that standard, we conclude the commission properly interpreted and applied the statute. Accordingly, we reverse…