CAGAN'S, INC. v. N.H. DEPT. OF REV. ADMIN.

No. 85-301.

128 N.H. 180 (1986)

CAGAN'S, INC. v. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION PANCO, INC. v. LLOYD M. PRICE, COMMISSIONER, & a.

Supreme Court of New Hampshire.

June 5, 1986.


Attorney(s) appearing for the Case

McLane, Graf, Raulerson & Middleton P.A., of Manchester (Charles A. DeGrandpre & a. on the brief, and James F. Raymond orally), for the plaintiff Cagan's, Inc.

Sheehan, Phinney, Bass & Green P.A., of Manchester (Daniel W. Sklar on the brief and orally), for the plaintiff PANCO, Inc.

Stephen E. Merrill, attorney general (David S. Peck, assistant attorney general, and Leslie J. Ludtke, assistant attorney general, on the brief, and Mr. Peck orally), for the State.


JOHNSON, J.

This case presents an appeal from the Trial Court's (Bean, J.) denial of the plaintiffs' claims for refunds of meals taxes paid by them, based on vending machine sales of prepackaged food. We reverse and remand.

The plaintiffs, Cagan's, Inc. and PANCO, Inc., both operate food and beverage vending machines. In March 1982, the department of revenue administration audited Cagan's and, pursuant to RSA chapter 78-A, assessed an additional meals...

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