Larry Walther v. Flis Enterprises, Inc.

Summary

The court held that sovereign immunity was not subject-matter jurisdiction and could not be considered on appeal because the State had not preserved it below. On the tax issue, the court held that manager meals created from ingredients were processed or produced goods subject to tax at their retail value under the applicable administrative rule, reversing and dismissing the circuit court's judgment. Justice Wynne concurred in the result but disagreed with treating sovereign immunity as waivable, while Justices Baker, Hart, and Womack disputed the majority's sovereign-immunity or tax analysis.