Tomkats Catering, Inc. v. Ruth E. Johnson, Commissioner of Revenue, State of TN

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE August 9, 2001 Session TOMKATS CATERING, INC. v. RUTH E. JOHNSON, Commissioner of Revenue, State of Tennessee Appeal from the Chancery Court for Davidson County No. 98-828-II Carol L. McCoy, Chancellor No. M2000-03107-COA-R3-CV - Filed September 19, 2001 This is a sales tax case. The tax period is from December 1, 1990 through January 31, 1994. During this period TomKats, a catering business, charged its customers a fixed, per unit price for food, but provided optional services - waiters, bartender, bar backs, show chefs, valets - for an…