CRH Catering Co., Inc. v. Com. of Pa.

Opinion by

Judge Colins,

CRH Catering Co., Inc. (taxpayer), an owner/ operator of automatic vending machines, challenges an order of the Board of Finance and Revenue (Board) which sustained the decision of the Board of Appeals pursuant to an assessment issued by the Commonwealth of Pennsylvania, Department of Revenue (Commonwealth), for the payment of additional sales tax accruing during the audit period August 1, 1979, to January 31, 1982. The Commonwealths assessment included sales tax not remitted by taxpayer on reported sales of certain prepackaged food items dispensed by vending machine as…