Rule 22. - Casual and isolated sales.

The exemption for casual and isolated sales by persons who are not engaged in the business of selling tangible personal property does not apply to sales made by a person who holds himself out as engaged in a retail business, even though the sales may be few and infrequent. Similarly, the exemption does not apply to manufacturers, processors, wholesalers or jobbers engaged in distributing tangible personal property who sell primarily other than retail, but who on occasion sell tangible personal property to purchasers for use or consumption, even though the sales at retail comprise a small fraction of their total business. Likewise, the exemption does not apply to a warehouseman who sells secondhand furniture or other tangible personal property to which he has acquired title, in cases where he holds himself out to the public as being engaged in the business of selling such property, but it shall apply in cases where sales are made at auction by the warehouseman in order to satisfy his lien or claim on account of moving, storing or other service charges.