Krispy Kreme Doughnut Corporation v. Director of Revenue

• Zel M; Fischer, Judge

Krispy Kreme Doughnut Corporation petitions for review of'the Administrative Hearing Commission’s decision ruling that Krispy Kreme is not entitled to a refund of sales tax paid on food items sold from its stores between April 2003 and December 2005. The Commission ruled Krispy Kreme failed to prove, by a preponderance of the evidence, that not more than 80% of its food products were sold for immediate consumption op or off the. .premises of the establishment; therefore, the. lower tax rate authorized by § 144.014 1 did not apply to Krispy Kreme’s food sales. Krispy…