Cuna Mutual Insurance Society v. Wisconsin Department of Revenue

The Department of Revenue determined that Cuna Mutual Insurance Society’s publication Dimensions is subject to sales and use tax. 1 The Tax Appeals Commission affirmed the deficiency determination. We affirm the circuit court’s reversal of the Tax Appeals Commission’s order. The issue is whether Dimensions is “advertising”, exempt from Wisconsin’s sales and use tax under sec. 77.54(25), Stats. (1977). Because the Tax Appeals Commission erroneously interpreted sec. 77.54(25), we conclude that Dimensions is advertising, and therefore affirm the circuit court.

Cuna Mutual Insurance Society (CUNA)…