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For purposes of entering sales into the cash register, the
mode switch was set to the register mode. The operator of the
cash register entered a sale into the machine by entering the
price of an item and pressing one of the various buttons known
and hereinafter referred to as department buttons. The cash
register was programmed so that the department buttons could be
used to distinguish among breakfast, lunch, and dinner sales.6
The entry of a transaction into the wrong department did not
affect the total amounts of gross receipts of NDV that Mr.
Katerelos was required to report in petitioners' returns for the
years at issue.
After the operator finished entering all of the items for a
particular transaction into the cash register, the operator could
press a button known and hereinafter referred to as the subtotal
button. When pressed down, the subtotal button added all of the
items entered as part of a transaction to arrive at a subtotal
for the amount of the transaction, calculated the sales tax due,
and added the sales tax to that subtotal to arrive at the total
for that transaction (transaction total). After pressing the
subtotal button, the operator completed the transaction and
opened the cash register drawer by (1) entering the amount of
cash tendered by the customer into the cash register and pressing
6 For example, if the operator were entering a lunch sale into
the cash register, that person entered the amount of the transac-
tion followed by the lunch department button.
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Last modified: May 25, 2011