Telemark Development, Inc. v. Department of Revenue

Telemark Development, Inc., appeals from an order affirming a decision of the Tax Appeals Commission. The commission ruled that Telemark's sales of "flexible" time-share interests in a condominium resort development are subject to sales tax.

Telemark argues on appeal that we should review the commission's decision de novo and conclude that the sales are not taxable. In the alternative, should we decide that the commission properly determined the issue, Telemark argues that taxing the sales violates both the equal protection and uniformity-of-taxation provisions of the Wisconsin Constitution.…