DUPPS CO. v. LINDLEY

No. 79-1223.

62 Ohio St. 2d 305 (1980)

THE DUPPS COMPANY, APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided June 11, 1980.


Attorney(s) appearing for the Case

Coolidge, Wall, Matusoff, Womsley & Lombard Co., L.P.A., and Mr. Merle F. Wilberding, for appellee.

Mr. William J. Brown, attorney general, and Mr. Charles M. Steines, for appellant.


SWEENEY, J.

The sole issue presented herein concerns the proper interpretation of R. C. 5733.05(B)(2)(c), which provides, in pertinent part:

"* * *[I] To the extent that the value of business done in this state is measured by sales of tangible personal property, it shall, for the purpose of this section and of section 5733.03 of the Revised Code, mean sales where such property is received in this state by the purchaser. [II] In the case of delivery of tangible...

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