Dining Management Services, Inc. v. Commissioner of Revenue

The Commissioner of Revenue (commissioner) appeals from a decision of the Superior Court declaring certain fees received by the taxpayers for the provision of meal services to be outside the purview of taxable sales defined in G. L. c. 64H. The taxpayers commenced this action in the Superior Court after the commissioner, pursuant to a letter ruling, in*336itiated audit proceedings of certain of the plaintiffs and expressed an intention to assess and collect a sales tax on management fees and operating expense reimbursements received by the taxpayers from their customers as part of their food…