Pato Foods, Inc. v. Lindley

Vendor appeals from a decision of the Board of Tax Appeals, arguing that the Tax Commissioner should not calculate vendor’s sales tax liability with percentage data obtained in a test check of a different business. Because vendor’s own records are not available, we affirm the board’s decision allowing that procedure for comparable vendors.

Vendor operated a restaurant and delicatessen which sold food and beverages for consumption both on and off the premises. All sales for consumption on the premises and some sales for consumption off premises were subject to vendor’s duty to collect and remit…