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JIM WHITE CHEVROLET CO. v. PORTERFIELD

No. 69-595.

22 Ohio St. 2d 79 (1970)

JIM WHITE CHEVROLET CO., APPELLEE, v. PORTERFIELD, TAX COMMISSIONER, APPELLANT.

Supreme Court of Ohio.

Decided April 22, 1970.

Attorney(s) appearing for the Case

Messrs. Shumaker, Loop & Kendrick, Mr. C. C. Scharfy and Mr. James F. White, Jr., for appellee.

Mr. Paul W. Brown, attorney general, and Mr. George M. Hauswirth, for appellant.

Per Curiam.

Ohio levies a sales tax on "each retail sale made in this state." All "sales," as defined in the sales tax statutes, are considered "retail sales" unless the purpose of the consumer in making the purchase is one of those specified in R. C. 5739.01(E).

When the taxpayer purchased each of the cars in question from the manufacturer, there was a "sale" within the meaning of that word as defined...

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