Treasure Island Catering Co., Inc. v. State Board of Equalization

Appeal by the defendant from a judgment in favor of the plaintiff awarding a tax refund in the sum of $10,964.96.

The sole question here presented for determination relates to the construction to be placed on section 5 (e) of the Retail Sales Tax Act (Stats. 1933, p. 2599, as amended; Deering’s Gen. Laws, 1937, Act 8493).

During the construction and operation of the Golden Gate International Exposition, the plaintiff catering corporation operated several sandwich stands, or booths, on Treasure Island. Pour booths were located within the entrances to *183 exposition buildings and several others were placed throughout the grounds at allocated places. The plaintiff sold only-frankfurter (commonly referred to as “hot dog”) and hamburger sandwiches, together with coffee, milk, ale and beer. It paid without protest the retail sales tax measured by the sales price of the beverages which it sold, but did not include therein the amount of the sales price of frankfurter and hamburger sandwiches, except those sold at one booth in the exposition grounds where customers were seated at tables provided by the plaintiff for their accommodation. The remaining sales of hamburger and frankfurter…