Coachman, Inc. v. Norberg

We have issued a writ of certiorari pursuant to G.L. 1956 (1977 Reenactment) §42-35-16. The petitioner, The Coachman, Inc. (Coachman) seeks our review of a District Court order that upheld the tax administrator’s assessment of a deficiency against the petitioner amounting to $8,505.09, plus interest and penalty, for certain sales and use tax due the state. There are three distinct areas of controversy.

I

Coachman operates a restaurant in Tiverton. In addition to providing public dining, Coachman contracts with private individuals for wedding receptions and parties. At the request of the patron…