# National Amusement Co. v. Department of Revenue

> Wisconsin Supreme Court · January 7, 1969 · 41 Wis. 2d 261

URL: https://www.frixlaw.com/law-library/cases/9518116

## Case

- **Full name:** National Amusement Company, Respondent, v. Department of Revenue, Appellant
- **Court:** Wisconsin Supreme Court
- **Decided:** January 7, 1969
- **Citations:** 41 Wis. 2d 261; 163 N.W.2d 625; 1969 Wisc. LEXIS 1014
- **Precedential status:** Published
- **Opinion:** Dissent by Hallows
- **Judges:** Hanley, Hallows
- **Cited by:** 67 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9518116

## Opinion text

HALLOWS, C. J.
(dissenting). In sec. 77.52 (1) (a) 7, Stats., it is plainly provided that food products and beverages must be sold “by . . . , and other establishments engaged in the business of preparing food or beverages and selling for direct consumption . . .” Popcorn, to me, is not food as that word is used in this section. Besides, *275 theaters are in the entertainment business and are not establishments like restaurants, cafes, bars, lunch counters and hotels. The placement of a comma in statutory construction does not have the importance or significance ascribed to it by the majority opinion. The doctrine of ejusdem generis should apply.
The sales tax statute is a limited and specialized tax and the statute is not to be given a broad interpretation. The result of the majority opinion is to take out the selectivity in the selective sales tax. If there is any ambiguity in this tax statute, it must be resolved in favor of the taxpayer, not the government. I do not think the legislature intended to tax a citizen on the purchase in the theater of the popcorn he eats while enjoying a movie. I would affirm.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9518116. Public record. Not legal advice.