Servomation Corp. v. State Tax Commission

OPINION OF THE COURT

Robert F. Doran, J.

The plaintiff is engaged in the business of providing retail *571food and refreshment services to its operations, which include vending, cafeteria and fast-food restaurant and dining service installations at various fast-food locations throughout the United States and eastern Canada. In conjunction with the operation of its food and refreshment services, the plaintiff purchases large quantities of disposable paper and plastic products, consisting of cups, plates, containers and lids for hot and cold drinks. When these products are sold to the consumer, there…