Wisconsin Court of Appeals Finds Taxpayer Liable for Sales Tax, Penalties

The Wisconsin Court of Appeals, District One, reversed the circuit court’s order, finding that Taxpayer is subject to sales tax and penalties for ticket sales made through its online marketplace in Wisconsin from 2008 to 2013. The case centered on whether Taxpayer qualified as a “seller” under state tax law for facilitating ticket resales between ticketholders and buyers. The court concluded that Taxpayer’s role in processing payments and transferring tickets made it a seller liable for sales tax, rejecting Taxpayer’s argument that it was merely a passive marketplace. Additionally, the court found the Taxpayer subject to penalties for failing to ...