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GEILER CO. v. LINDLEY

No. 80-1743.

66 Ohio St. 2d 514 (1981)

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

Supreme Court of Ohio.

Decided June 24, 1981.

Attorney(s) appearing for the Case

Messrs. Schottenstein, Zox & Dunn, Mr. Harvey Dunn and Mr. Richard A. Barnhart, for appellant.

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

WILLIAM B. BROWN, J.

The primary issue raised in the appeal of this cause is whether appellant's invoicing policy resulted in collection of state sales tax.

Appellant is a construction contractor and, as such, is within the purview of R. C. 5739.01(B).1 This section, when read in conjunction with R. C. 5741.02(B) renders appellant liable for taxes on materials used or consumed in Ohio. Upon installation by the construction contractor...

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