TAFT, J.
The tax "levied" is, as disclosed by the words (Section 5546-2, General Code) of the Sales Tax Act, "an excise tax * * * on each retail sale." Obviously, if a transaction does not involve a "sale" within the meaning of the Sales Tax Act, no tax is levied. The Sales Tax Act provides in part (Section 5546-1, General Code):
"`Sale' and `selling' include all transactions whereby title or possession, or both, of tangible personal property, is or...
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