BIG DRUM, INC. v. LINDLEY

No. 79-1365.

62 Ohio St. 2d 82 (1980)

BIG DRUM, INC., APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided April 16, 1980.


Attorney(s) appearing for the Case

Messrs. Chamblin & Snyder and Mr. Larry H. Snyder, for appellee.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant.


Per Curiam.

It is uncontested that the paper products and sugar cones are materials or parts incorporated into tangible personal property, i.e., the packaging machines. The issue we must decide is whether there is a "sale," as defined by R. C. 5739.01(B), when appellee transfers the packaging machines to its customers.

Appellant contends that our decision in Coca-Cola Bottling Corp. v.

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