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THREE LIONS SUPPER CLUB v. DEPT. OF REVENUE

No. 678 (1974).

72 Wis.2d 546 (1976)

241 N.W.2d 190

THREE LIONS SUPPER CLUB, LTD., Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Wisconsin.

Decided May 4, 1976.

Attorney(s) appearing for the Case

For the appellant the cause was submitted on the brief of Bronson C. La Follette, attorney general, and E. Weston Wood, assistant attorney general.

For the respondent the cause was submitted on the brief of Cross, Karch, Langer & Wagner of Baraboo.

ROBERT W. HANSEN, J.

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.1 However, certain sales are specifically exempted.2 One such exemption is as to an "occasional sale,"3...

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