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HOMES, INC., v. PORTERFIELD

No. 70-159.

25 Ohio St. 2d 67 (1971)

SCHOLZ HOMES, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 10, 1971.

Attorney(s) appearing for the Case

Messrs. Shumaker, Loop & Kendrick and Mr. John C. Straub, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. George M. Hausworth and Mr. Ralph Amiet, for appellee.

STERN, J.

The issue raised is whether the Board of Tax Appeals' decision was unreasonable or unlawful in determining that the purchase, rental and repairs to the fork-lift trucks here involved, did not fall within the exceptions of R. C. 5739.01(E) (2) and 5739.02(B) (18).

R. C. 5739.01(E) (2), defines "retail sale" and "sales at retail" as follows:

"(E) `Retail sale' and `sales at retail' include all sales except those in which the purpose of the...

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