Nevada Tax Commission v. Bernhard

OPINION

This is an appeal from a judgment of the lower court holding that respondent’s purchase of an airplane constituted an “occasional sale” and was therefore exempt from a use tax under the provisions of the Sales and Use Tax Act, 1955, Nev. Stats, ch. 397. The Nevada Tax Commission has appealed and contends that the lower court erred in holding that the transaction constituted an occasional sale. We disagree.

Christen Industries, Inc. (hereafter Christen) is a California corporation engaged in the business of selling aerobatic airplane kits and is a registered retailer with the California…