Wisconsin Department of Revenue v. EAA Aviation Foundation, Inc.

The department of revenue appeals that part of a judgment which affirms the tax appeals commission’s decision that fees charged by the EAA Aviation Foundation, Inc., for parking are exempt from sales tax under sec. 77.54(9a), Stats. (1977 and 1979-80). We conclude that such fees are subject to sales tax and reverse that part of the judgment.

I

BACKGROUND OF THE CASE

The EAA Aviation Foundation, Inc. is a nonstock corporation organized under ch. 181, Stats. The Foundation is exempt from federal income taxation under sec. 501(c)(3), Internal Revenue Code. It is organized and operated exclusively…