Greystone Catering Company, Inc. v. South Carolina Department of Revenue & Taxation

CONNOR, Judge.

Greystone Catering Company, Inc., appeals the assessment of a retail sales tax on food and beverages it offers as part of a room and breakfast package deal. We affirm.

*553FACTS

Greystone manages the Embassy Suites, a hotel that offers a package price on a room, complete breakfast buffet, and drinks in the evenings. Greystone purchases the food and beverages for the breakfast and drinks wholesale, and therefore pays no sales tax on these items at the time they are purchased. Greystone places the goods in its inventory and withdraws them when needed.

Greystone paid a seven percent tax…