Legal Opinion
Opinion No. Oag 58-77, (1977)
Wisconsin Attorney General Reports
Decided July 14, 1977PublishedCited by 1 opinion
1Opinion of the Court
DANIEL G. SMITH, Deputy Secretary Department of Revenue
You request my opinion whether fees imposed by the Department of Natural Resources pursuant to sec. 27.01 (2r), Stats., are subject to sales taxation under sec. 77.52(2)(a)2., Stats. It is my understanding that the Department of Natural Resources currently collects sales tax on many fees and charges, e.g., camping fees, charges for electricity and firewood provided campers, greens fees and equipment rentals. Wis. Adm. Code section NR 45.16. The Department does not, however, collect sales tax on fees imposed pursuant to sec. 27.01(2r),…
2Cases cited5 opinions
- National Amusement Co. v. Department of RevenueWisconsin Supreme Court · 1969
- Pure Milk Products Cooperative v. National Farmers OrganizationWisconsin Supreme Court · 1974
- Ramrod, Inc. v. Department of RevenueWisconsin Supreme Court · 1974
- Snorek v. BoyleWisconsin Supreme Court · 1962
- Marine National Exchange Bank of Milwaukee v. QuarlesWisconsin Supreme Court · 1959