YMCA of Beloit v. Department of Revenue

The appellants are Wisconsin YMCAs and YWCAs. They appeal an order dismissing their petition for review of a February 27, 1986 decision and order of the Wisconsin Tax Appeals Commission which sustained the department of revenue’s determination that the appellants are retailers under sec. 77.51(7), Stats. (1983-84), some of whose *909transactions are subject to sales and use taxes. Appellants’ petition for review was timely filed and served on the department as required by sec. 227.16(l)(a), Stats.,1 but was not served on the commission until thirty-four days after the commission’s decision and…