STATE, EX REL. PAUL STUTLER, INC. v. YACOBUCCI

No. 35667.

169 Ohio St. 20 (1959)

THE STATE, EX REL. PAUL STUTLER, INC., APPELLEE, v. YACOBUCCI, CLERK OF THE COURT OF COMMON PLEAS, ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided March 18, 1959.


Attorney(s) appearing for the Case

Messrs. Hershey, Hatch, Browne & Wilson, for appellee.

Mr. William Saxbe and Mr. Mark McElroy, attorneys general,

Mr. John M. Tobin and Mr. John S. Ballard, prosecuting attorney, for appellants.


STEWART, J.

The General Assembly has enacted the Ohio Sales Tax Act, Chapter 5739, Revised Code, and the Ohio Use Tax Act, Chapter 5741, Revised Code.

There was some disagreement in the present cause as to whether it is concerned with the sales tax or the use tax, since the truck involved was purchased outside Ohio, but the record does not disclose whether the contract for its purchase was consummated in Ohio. However, so far as the questions in this case...

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