COCA COLA BOTTLING CO. v. BOWERS

No. 36248.

171 Ohio St. 26 (1960)

COCA COLA BOTTLING CO. OF YOUNGSTOWN, OHIO, APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 25, 1960.


Attorney(s) appearing for the Case

Messrs. Manchester, Bennett, Powers & Ullman and Mr. Paul J. Fleming, for appellee.

Mr. Mark McElroy, attorney general, and Mr. Joseph L. White, for appellant.


Per Curiam.

The question presented is whether the purchases by the appellee of the advertising matter above described are excepted from the sales and use taxes as purchases of items used or consumed directly in making retail sales.

Section 5739.01, Revised Code (126 Ohio Laws, 157), a part of the Sales Tax Act, excepted from the act sales in which the purpose of the consumer was "to use or consume the thing transferred * * * directly in making retail...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases