George Wohrley, Inc. v. Commonwealth, Department of Revenue

STEINFELD, Justice.

From a judgment upholding the imposition of a retail sales tax on the bulk sale of office equipment, vehicles and *174vending machines, this appeal was lodged. We affirm.

George Wohrley, Inc. was engaged in the retail business of selling cigarettes through automatic vending machines and it held a retail sales tax permit for that purpose. Appellant was not engaged in any other type of retail business. It liquidated its business in 1961 under the Bulk Sales Act (Chapter 355, Article 6, Kentucky Revised Statutes), selling its office equipment, vehicles and vending machines as a lot…