Robert H. Hinckley, Inc. v. State Tax Commission

WADE, Justice.

Robert H. Hinckley, Inc., the plaintiff herein seeks review of a decision of the State Tax Commission sustaining assessments of sales and use tax deficiencies with penalties and interest thereon. We shall hereinafter refer to plaintiff as Hinckley.

Hinckley is a dealer in motor vehicles but for a number of years has also op*73■erated a business under the name of “Kwik Kafe,” retailing hot and cold drinks, candy and other foods through coin operated vending machines. These machines operate upon fixed multiples of' five cents and do not make change. Only one item can- be vended at one…