REINHARDT VENDING CO. v. PORTERFIELD

No. 70-191.

24 Ohio St. 2d 161 (1970)

REINHARDT VENDING CO., INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 30, 1970.


Attorney(s) appearing for the Case

Mr. John P. Bessey, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. C. Luther Heckman, for appellee.


O'NEILL, C. J.

The appellant seeks exception from payment of the tax on purchases of bill-changers under the provisions of R. C. 5739.01. The pertinent part of that section reads, as follows:

"(B) `Sale' and `selling' include all transactions by which title or possession, or both, of tangible personal property, is or is to be transferred * * * for a consideration in any manner * * *.

"* * *

"(E) `Retail sale' and `sales at retail' include all...

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