DFG Food Enterprises v. Director of Revenue Division of Taxation

LAWRENCE E. MOONEY, Chief Judge.

In a unique procedural posture, this case comes to this Court by way of transfer from the circuit court. Because we conclude that the transfer was improper, we *852vacate the circuit court’s order and re-transfer this matter to the circuit court.

A brief history of this case is necessary to understand how it arrived in this Court by way of transfer. On October 25, 2001, DFG Food Enterprises d/b/a Zinnia’s Restaurant (Zinnia’s) filed a complaint challenging the Director of Revenue’s (DOR) assessment of sales tax, contending it was not subject to sales tax on certain…