THE ORNAMENTAL IRON WORK CO. v. PECK

No. 33563.

160 Ohio St. 399 (1953)

THE ORNAMENTAL IRON WORK CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 23, 1953.


Attorney(s) appearing for the Case

Messrs. Ganger & Ganger and Mr. Hugh McNamee, for appellant.

Mr. C. William O'Neill, attorney general, Mr. Paul Tague, Jr., and Mr. Jack H. Bertsch, for appellee.


TAFT, J.

The business conducted by appellant may be divided into two kinds of transactions. What will be referred to as the first transaction was the purchase by appellant of the raw materials. What will be referred to as the second transaction was the transfer of its manufactured product by appellant to its customer.

By Section 5546-2, General Code, a sales tax is "levied on each retail sale made in this State."

The sales tax in the instant case was...

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