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GIANT TIGER DRUGS v. KOSYDAR

No. 74-810.

43 Ohio St. 2d 103 (1975)

GIANT TIGER DRUGS, INC., ET AL., APPELLANTS, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 9, 1975.

Attorney(s) appearing for the Case

Messrs. Zellmer & Gruber and Mr. Sheldon R. Jaffery, for appellants.

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

CELEBREZZE, J.

In the six cases before the Board of Tax Appeals concerning outdoor advertising signs, the board affirmed the Tax Commissioner's assessment of sales and use taxes on the total amounts of the purchases.

Appellants, Giant Tiger Drugs, Inc., et al. (hereinafter, Giant Tiger) argue that the portion of the charge which could be shown to be charges for labor should be excepted.

The relevant statutory language, R. C. 5739.01(H), in pertinent...

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