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COLUMBUS COATED FABRICS DIVISION, THE BORDEN CHEMICAL COMPANY v. PORTERFIELD, TAX COMMR.

No. 71-806.

30 Ohio St. 2d 307 (1972)

COLUMBUS COATED FABRICS DIVISION, THE BORDEN CHEMICAL COMPANY, BORDEN, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 28, 1972.

Attorney(s) appearing for the Case

Messrs. George, Greek, King, McMahon & McConnaughey and Mr. Kiehner Johnson, for appellant.

Mr. William J. Brown, attorney general, and Mr. Peter Stratigos, for appellee.

STERN, J.

Appellant contends that the acquisition of the contested designs constitutes a "personal service transaction and involves only the transfer of tangible personal property as an inconsequential element for which no separate charges are made" (R. C. 5739.01 [B]); that therefore such acquisition is excepted from sales and use taxes pursuant to R. C. 5739.01 (B) and 5741.02(C) (2).

A sale cannot qualify...

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