TRUCK RENTAL, INC., v. BOWERS

No. 37123.

173 Ohio St. 108 (1962)

LAKESIDE TRUCK RENTAL, INC., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 14, 1962.


Attorney(s) appearing for the Case

Mr. Bernard S. Goldfarb, for appellant.

Mr. Mark McElroy, attorney general, and Mr. John J. Lokos, for appellee.


TAFT, J.

This case involves the question whether trucks used by a vendor in making deliveries of items sold to his retail customers are used "directly in making retail sales" within the meaning of those words as found in the portion of Section 5739.01 (E) defining "retail sale."

There are no decisions of this court that have considered whether items used in making deliveries to retail customers are used directly in making retail sales. There is nothing in...

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