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ACCOUNTANT'S COMPUTER SERVICES, INC. v. KOSYDAR

Nos. 72-263, 72-660 and 72-860.

35 Ohio St. 2d 120 (1973)

ACCOUNTANT'S COMPUTER SERVICES, INC., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE. CENTRAL DATA SYSTEMS, INC., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE. THE ANDREW JERGENS CO., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 3, 1973.

Attorney(s) appearing for the Case

Messrs. Roudebush, Adrion, Brown, Corlett & Ulrich and Mr. Charles J. O'Toole, for appellant in case No. 72-263. (ACS)

Messrs. Burke, Haber & Berick and Mr. Marvin S. Zelman, for appellant in case No. 72-660. (CDS).

Messrs. Dinsmore, Shohl, Coates & Deupree, Mr. Bart A. Brown, Jr., Mr. Scott B. Crooks and Mr. Thomas S. Calder, for appellant in case No. 72-860. (AJC).

Mr. William J. Brown, attorney general, Mr. Dwight C. Pettay, Jr., and Mr. Peter A. Stratigos, for appellee.

STERN, J.

The essential issue common to each of these three cases is the applicability of the exception from taxation provided by R. C. 5739.01(B) for items of tangible personal property which are transferred, as an inconsequential element for which no separate charge is made, in conjunction with a transaction which also involves some significant degree of contracted-for service. Resolution of this issue necessitates an examination of the taxing scheme provided by...

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