Cagan's, Inc. v. New Hampshire Administration of Revenue Administration

This case presents an appeal from the Trial Court’s {Bean, J.) denial of the plaintiffs’ claims for refunds of meals taxes paid by them, based on vending machine sales of prepackaged food. We reverse and remand.

The plaintiffs, Cagan’s, Inc. and PANCO, Inc., both operate food and beverage vending machines. In March 1982, the department of revenue administration audited Cagan’s and, pursuant to RSA chapter 78-A, assessed an additional meals tax and interest in the amount of $19,010.84. The assessment pertained to sales of candy and sales to employees of governmental institutions for the period…