FINANCIAL COMPUTER SERVICES, INC. v. LINDLEY

No. 81-968.

70 Ohio St. 2d 243 (1982)

FINANCIAL COMPUTER SERVICES, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 23, 1982.


Attorney(s) appearing for the Case

Spieth, Bell, McCurdy & Newell Co. L.P.A., Mr. Sterling Newell, Jr., and Mr. James M. Havach, for appellant.

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


Per Curiam.

The primary issue herein is whether the transactions in question are exempt from taxation by virtue of R. C. 5739.01(B). At the time of the transactions, R. C. 5739.01(B) provided, in part, that:

"`Sale' and `selling' include all transactions by which title or possession, or both, of tangible personal property, is or is to be transferred, * * * for a consideration in any manner, whether absolutely or conditionally, whether for a price or...

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