State Department of Revenue v. Kelly's Food Concepts of Alabama, LLP

THOMPSON, Presiding Judge.

This appeal is taken from a judgment of the Dallas Circuit Court reversing an order issued by the Administrative Law Division of the State Department of Revenue (“the Department”) that upheld assessments of state and local sales taxes1 against Kelly’s Food Concepts of Alabama, LLP (“the taxpayer”), as to its sales of straws, stirrers, napkins, moist towelettes, wood skewers, plastic utensils, and other similar items (“disposable cutlery and tableware”) to several fast-food restaurants, namely, Kentucky Fried Chicken (“KFC”), Popeye’s Chicken, and Church’s Fried…