Opinion No. Oag 54-78, (1978)

DANIEL G. SMITH, Administrator Income, Sales, Inheritance andExcise Taxes Department of Revenue

You ask whether the admission fees collected by the Circus World Museum in Baraboo are subject to the sales tax. The answer is yes.

You point out that sec. 77.52 (2)(a)2., Stats., as amended by ch. 142, sec. 21, Laws of 1977, imposes a sales tax on:

"The sale of admissions to amusement, athletic entertainment or recreational events or places, the sale, rental or use of regular bingo cards, extra regular cards, special bingo cards and the sale of bingo supplies to players and the furnishing, for dues,…