St. John's Medical Center, Inc. v. Spradling

LAURANCE M. HYDE, Special Commissioner.

Action for declaratory judgment by four hospitals against the Director of Revenue who had demanded that they obtain retail sales tax licenses and pay sales tax on their receipts from sales of food in their food service facilities and from sales of items in their gift shops. The trial court found each plaintiff to be a charitable institution exempt from the collection or payment of sales tax on its sales of food and on its sales of items from its gift shop. We have jurisdiction because the construction of the state revenue laws is involved. We affirm.

The…