- Sales tax decisions can depend on small details.
- A New York deli owner was audited for not charging sales tax on party platters.
- The platters included pre-sliced meats, cheeses, and condiments, with rolls provided separately.
- The deli owner argued the platters were not prepared food since customers assembled sandwiches.
- An administrative law judge ruled the platters were taxable as prepared foods.
- The Tribunal upheld this decision, stating the platters were ready-to-eat.
- The Tribunal relied on a Tax Bulletin stating cold cut platters are taxable.
- The case highlights how minor details can affect tax liability.
Source: jdsupra.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
