SWITZER v. KOSYDAR

No. 73-252.

36 Ohio St. 2d 65 (1973)

SWITZER, APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 21, 1973.


Attorney(s) appearing for the Case

Santen, Santen & Hughes Co., L. P. A., and Mr. Franklin A. Klaine, Jr., for appellant.

Mr. William J. Brown, attorney general, and Mr. Will Kuhlmann, for appellee.


Per Curiam.

Appellant is a fish hauler who purchases live fish from commercial fish farms and sells some of them to pay lakes. The pay lake operators release the fish in their lakes and charge their patrons a set fee for the privilege of fishing. A limit is generally imposed upon the number of fish a fisherman may catch and take home for the set fee.

R. C. 5739.02 levies a tax upon each retail sale made in this state. R. C. 5739.02(B)(2), however, specifically...

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