Milwaukee Symphony Orchestra, Inc. v. Wisconsin Department of Revenue

¶ 114. (concurring!dissenting). I concur with the conclusion reached by the majority opinion that tickets to the *113Milwaukee Symphony Orchestra's Classical and Pops Concerts are taxable under Wis. Stat. § 77.52(2)(a)2. However, because I conclude that the Youth Concerts1 are not primarily entertainment within the meaning of § 77.52(2)(a)2., I also conclude that the Youth Concerts are not taxable events thereunder. Accordingly, I dissent from that portion of the majority opinion that decides that the sale of tickets to Youth Concerts are subject to sales tax under § 77.52(2)(a)2.

I. BACKGROUND

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