Hamm v. Windham

LIVINGSTON, Justice.

This bill for a declaratory judgment has for its purpose a determination of whether a person engaged in the restaurant business, who gives to his employees food as an element of compensation for services rendered in and about the preparation and service of food to customers, on which the sales tax is paid, should pay a sales tax on the value of the food thus served to his employees.

In pertinent part the bill of complaint reads: “(4) Complainant is engaged in the business of operating a restaurant where he serves food to the public for a price. Complainant employs over…