DiStefano v. Commissioner of Revenue

The Commissioner of Revenue (Commissioner) appeals from a judgment of the Superior Court which declares that the taxpayers, Kustom Katerers, Inc. (Kustom), and Joseph’s Industrial Catering Corp. (Joseph’s), are not subject to tax under G. L. c. 64H in the conduct of their industrial commissary operations. The judge ruled, after a hearing on the taxpayers’ motion for partial summary judgment, that “in the conduct of their industrial commissary operations [the taxpayers] do not operate ‘restaurants,’ do not sell ‘meals’ and therefore sales of food products by Kustom and Joseph’s are not subject…