Celestial Food of Massapequa Corporation

Alex Broussard

Accounting 406

Mr. Rusty Stutes

October 17, 2011

Celestial Food of Massapequa Corporation

v.

New York State Tax Commission

In regards as to how Louisiana would treat this case, Mr. Rufus Fruge replied:

**In Calcasieu Parish, the purchases for napkins, utensils, cups, etc. would indeed be considered a purchase for re-sale; therefore, not being subjected to sales tax. Mr. Fruge stated, "When you order your food to-go you receive napkins and straws, but consumption is considered in the sale as an actual part of the meal being purchased." Theoretically speaking, condiments such as mayonnaise and mustard aren't thought of as one's actual meal, but who wants to consume a hamburger that is dry or eat french fries without ketchup? Questions may arouse as to where I'm taking this argument, but when actually going through a drive-thru myself the thing that bothers me the most is driving off and not having everything that helps me consume the meal in a more convenient manner. The straw not being in the bag after already driving off from ordering a coke from sonic, or a fork not given when ordering a salad from McAlister's would be prime examples of the point trying to be proven. The primary reason for fast food restaurants today is basically to make it much more convenient for the consumer like myself to obtain meals on the go. I personally believe that these items being questioned are expected and automatically assumed as part of the meal by the modern day consumer. However, the pots, pans, and all other cookware needed to make these meals possible continue to be taxable at the point of purchase