COPELAND CORP. v. LINDLEY

No. 76-853.

50 Ohio St. 2d 33 (1977)

COPELAND CORPORATION, APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided April 20, 1977.


Attorney(s) appearing for the Case

Messrs. Dargusch & Hutchins and Mr. Shelby V. Hutchins, for appellee.

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


SWEENEY, J.

At issue in the instant cause is whether the charges for the fuel, oil, and grease, and the license and registration fees, are subject to sales taxes.

Since it is apparent that the various clauses governing fuel, oil, and grease, licenses and registrations, and other matters, are divisible parts of the lease contract, this court, in reviewing the decision of the Board of Tax Appeals, will consider the separate sales tax consequences of each transaction...

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