RECORDING DEVICES CO. v. PORTERFIELD, TAX COMMR.

No. 71-666.

30 Ohio St. 2d 208 (1972)

THE RECORDING DEVICES CO., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 31, 1972.


Attorney(s) appearing for the Case

Messrs. Glander, Brant, Ledman & Newman, and Mr. C. Emory Glander, for appellant.

Mr. William J. Brown, attorney general, Mr. Dwight C. Pettay, Jr., and Mrs. Maryann B. Gall, for appellee.


Per Curiam.

This is an appeal from a decision of the Board of Tax Appeals which affirmed an assessment of sales taxes by the Tax Commissioner against appellant.

Appellant is engaged in a business, whereby under contracts with its customers, appellant furnishes and installs time lock and recording devices on the doors of customer's premises. Each lock furnished and installed by appellant has several keys...

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