The decision of the Board of Tax Appeals is affirmed.
The issue presented to this court is whether Miami Citizens' transactions are excepted from the sales tax under the provisions of R. C. 5739.01(B). That statute provides, in pertinent part:
" Sale' and `selling' include all transactions by which title or possession, or both, of tangible personal property, is or is to be transferred...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
