MACHINERY MOVING v. PORTERFIELD

No. 70-151.

26 Ohio St. 2d 99 (1971)

MACHINERY MOVING, INC., D. B. A. TRASHTAINER SYSTEMS, APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 28, 1971.


Attorney(s) appearing for the Case

Mr. Bernard S. Goldfarb, for appellant.

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


MANOS, J.

The question is whether the transfers of containers and bins by Trashtainer to its customers constitute sales of tangible personal property, taxable under R. C. 5739.02, or whether the transfers are personal service transactions which constitute an inconsequential element for which no separate charges are made, and exempt from taxation.

R. C. 5739.01 (B) provides:

"`Sale' and `selling' include all transactions by which title or possession...

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