Wisconsin Department of Revenue v. Milwaukee Brewers Baseball Club

The Tax Appeals Commission held that promotional items acquired by the Milwaukee Brewers Baseball Club for distribution to its customers at baseball games were not subject to the use tax. The judgment of the circuit court reversed that decision and taxpayer appeals. We hold that the use tax applies and affirm that part of the judgment. The commission also held that the club’s purchases of admission tickets were not subject to the use tax. The circuit court affirmed that decision and the Department of Revenue cross appeals. We hold that the use tax applies and reverse that part of the judgment.