Lutz v. Tax Commission

OPINION

By MATTHEWS, J.

We affirm the judgment for the following reasons:

*277(1) For the purposes of the Retail Sales Act, that Act defines a “sale” to be:

“ ‘Sale’ and ‘selling’ include all transactions whereby title or possession, or both, of tangible personal property, is or is to be transferred, or a license to use or consume tangible personal property is granted, for a consideration in any manner, whether absolutely or conditionally, whether for a price or rental, in money or by exchange or barter, and by any means whatsoever.” §5546-1, GC.

We think it clear that the operator of a restaurant is…