Westwood Country Club v. Director of Revenue

MICHAEL A. WOLFF, Judge.

This petition to review a decision of the Administrative Hearing Commission raises two issues: First, does Westwood Country Club owe sales tax on its purchases of food for members’ meals when such meals are excluded from sales tax since they are not “sales at retail?” Second, are the fees charged by Westwood for the use of golf carts on its premises subject to sales tax? We hold: (1) Since meals and beverages served by Westwood are not “sales at retail,” Westwood must pay sales tax on its purchases of food and beverages for such service; and (2) Since Westwood has paid…