Three Lions Supper Club, Ltd. v. Department of Revenue

The sole issue on this appeal is whether the sale of the furnishings and equipment of the supper club was an “occasional sale” and, therefore, not subject to the state sales tax.

A sale of personal property is subject to the state retail sales tax. However, certain sales are specifically exempted. One such exemption is as to an “occasional sale,” 3 defined to include: “(a) Isolated and sporadic sales of tangible personal property or taxable services where the infrequency, in relation to the other circumstances, including the sales price and the gross profit, support the inference that the…