Telemark Co. v. Department of Taxation

The facts are not in dispute and raise the sole question of whether the gross income received by Telemark from furnishing rides on ski tows is taxable as the furnishing for a fee the privilege of having access to or the use of a recreational facility within the meaning of sec. 77.52 (2) (a) 2, Stats.

Telemark does business in Bayfield county where it owns 90 acres of land consisting of 10 slopes which it maintains for skiing during the winter months including the operation of an artificial-snow-making system. Besides three T-bar lifts and 10 rope tows to assist skiers to get from the bottom to…