Commissioner of Revenue v. Jones

This is an appeal by the Commissioner of Revenue (commissioner) from a decision of the Appellate Tax Board (board) granting an abatement of sales taxes assessed against the taxpayer on sales of prepared food during the period from January, 1978, through August, 1983. See G. L. c. 58A, § 13.

The taxpayer owns and operates a fish market under the name of Greer’s Seafood (Greer’s). Greer’s sells fresh and frozen fish at retail and wholesale. In the tax years in question and for many prior years, Greer’s also offered on a takeout basis cooked to order foods including clams, scallops, shrimp and…