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SPRAY WAX CAR WASH v. COLLINS

No. 75-1067.

46 Ohio St. 2d 164 (1976)

SPRAY WAX CAR WASH, INC., APPELLANT, v. COLLINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 5, 1976.

Attorney(s) appearing for the Case

Messrs. Ross, Davis & Baran and Mr. Edward C. Baran, for appellant.

Mr. William J. Brown, attorney general, and Ms. J. Elaine Bialczak, for appellee.

Per Curiam.

The issue presented is whether the rustproofing of motor vehicles is a personal service transaction involving the transfer of personal property as an inconsequential element and, thus, excepted from sales tax under R. C. 5739.01(B).

R. C. 5739.01(B), in part, provides:

"Other than as provided in this section, `sale' and `selling' do not include professional, insurance, or personal service transactions which involve the transfer of...

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