Tri-States Double Cola Bottling Co. v. Department of State Revenue

Tri-States Double Cola Bottling Co. (TriStates) appeals a final determination of the Department of State Revenue (Department) assessing use tax on certain items that TriStates purchased during 1988 through 1990. The parties have narrowed the issues to be decided to three:

1) Whether employee uniforms purchased by Tri-States during the years at issue are exempt from use tax.

2) Whether glass-front coolers purchased by Tri-States during the years at issue are exempt from use tax.

3) Whether computer equipment purchased by Tri-States during the years at issue is exempt from use tax.

BACKGROUND AND…