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LITE STAR OIL CO. v. BOWERS

No. 36780.

172 Ohio St. 91 (1961)

THE LITE STAR OIL CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 22, 1961.

Attorney(s) appearing for the Case

Messrs. McAfee, Hanning, Newcomer & Hazlett and Mr. Rufus S. Day, Jr., for appellant.

Mr. Mark McElroy, attorney general, Mr. John J. Dilenschneider and Mr. Stewart R. Jaffy, for appellee.

Per Curiam.

A majority of the court (Weygandt, C. J., Taft, Matthias and O'Neill, JJ.) are of the opinion that, in furnishing pumps in order to make sales of gasoline for nonfarm use, Lite Star used those pumps directly in making retail sales. Hence, the purchase of those items by Lite Star with the purpose of so using them was not subject to sales tax.

A majority of the court (Zimmerman, Taft, Matthias, Bell and Herbert, JJ.) are of the...

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