https://www.taxtmi.com/caselaws?id=152558 Trestles used to rest and store guns qualify as furniture for sales tax classification. Where the taxing statute does not define "furniture", the term takes its ordinary meaning. A movable iron stand used in armouries, gunsmiths' shops, or homes remains furniture even if it does not provide domestic comfort or decoration. The relevant test is whether ordinary parlance treats it as an article of convenience or furnishing for the place where it is used. Trestles therefore fall within the sales tax entry for furniture and are taxable accordingly. en-us Fri, 31 Mar 1978 00:00:00 +0530 Sat, 06 Jul 2013 15:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152558 Trestles used to rest and store guns qualify as furniture for sales tax classification. Where the taxing statute does not define "furniture", the term takes its ordinary meaning. A movable iron stand used in armouries, gunsmiths' shops, or homes remains furniture even if it does not provide domestic comfort or decoration. The relevant test is whether ordinary parlance treats it as an article of convenience or furnishing for the place where it is used. Trestles therefore fall within the sales tax entry for furniture and are taxable accordingly. Case-Laws VAT and Sales Tax Fri, 31 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152558