Opinion ID: 1283164
Heading Depth: 1
Heading Rank: 7

Heading: is berrington entitled to refund of sales tax paid on snack foods?

Text: [11] Berrington claimed it was entitled to a refund of $3,228.04 due to taxes it erroneously paid on the sale of snacks that were not intended for immediate consumption. The applicable Department of Revenue regulations provided: 087.01A(4) Snack Foods. Snack foods are exempt unless the snack foods are sold by an eating establishment, concessionaire, or vending machine or are a part of a meal. Examples of snack foods are potato chips, soft drinks, candy, chewing gum, cookies, and donuts. . . . . 087.02A(1) Any food sold through a vending machine is taxed. . . . . 087.02A(3) Any food sold by a concessionaire is taxed, except for certain sales by schools and school groups. . . . [21] In support of its refund claim, Berrington's accountant prepared an Estimated Sales Tax Overpayment Analysis For Years Ended December 31, 2002, 2003 & 2004. The estimate was based on six invoices which did not identify what products were sold, whether they were sold for immediate consumption, where they were sold, or even whether they were sold by Berrington at all. The district court found that Berrington did not carry its burden of proving that the snack foods were not sold through its restaurant as part of a meal, by its snack shop, or through a vending machine. We agree that these facts essential to the refund claim were not established by the evidence.