Department of Revenue v. To Your Door Pizza, Inc.

HOWERTON, Judge.

The Commonwealth appeals from an order of the Franklin Circuit Court reversing an order of the Kentucky Board of Tax Appeals which determined that a cooked and sold or delivered pizza constituted a “meal ready for' immediate human consumption,” as the word “meal” is used in KRS 139.485(3)(h). The Commonwealth argues that the finding by the Board of Tax Appeals may not be reversed if it is supported by substantial evidence. To Your Door Pizza, Inc. (hereinafter referred to as TYD) argues that the determination of whether pizza is a “meal” is a matter of law rather than a matter…