YOUNGSTOWN CLUB v. PORTERFIELD

No. 69-405.

21 Ohio St. 2d 83 (1970)

THE YOUNGSTOWN CLUB, APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 4, 1970.


Attorney(s) appearing for the Case

Messrs. Mitchell, Mitchell & Reed, Mr. George B. Woodman, Messrs. Manchester, Bennett, Powers & Ullman and Mr. Robert N. Dineen, for appellant.

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


DUNCAN, J.

Appellant here contends that the charges are gratuities not constituting sales as defined in Section 5739.01, Revised Code, and, alternatively, that the service charges are in payment for installing or applying property purchased and are therefore excluded from the term "price," or the base upon which the tax is calculated, under Section 5739.01(H), Revised Code.* Our inquiry is...

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