A corporation was set up to acquire and lease equipment to its sister corporations and has not been remitting sales tax on these transactions, which are ongoing. The corporation and all its sister corporations are all 100% owned by the same parent and the leasing company does not sell or lease tangible personal property to outside entities. The Supreme Court of Kentucky ruled that the occasional sale exemption did not apply because the leasing transactions were ongoing and regular. The corporation was set up for the sole purpose of avoiding sales and use taxes, claiming an exemption for the purchase of the equipment as sales for resale, which was not the intention of the law. (Kentucky Supreme Court, Nos. 2202-SC-0329-DG and 2003-SC-0318-DG, June 17, 2004)