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SEARS v. LINDLEY

Nos. 81-1100 and 81-1148.

70 Ohio St. 2d 249 (1982)

SEARS, ROEBUCK AND COMPANY, APPELLEE AND APPELLANT, v. LINDLEY, TAX COMMR., APPELLANT AND APPELLEE. (TWO CASES.)

Supreme Court of Ohio.

Decided June 23, 1982.

Attorney(s) appearing for the Case

Messrs. Glander, Brant, Ledman & Newman, Mr. Charles F. Glander and Mr. Karl R. Inman, for appellee-appellant.

Mr. William J. Brown, attorney general, and Mr. James C. Sauer, for appellant-appellee.

Per Curiam.

I.

The board, in reversing the sales tax assessment relating to the taxpayer's purchase of merchandise transport systems, held that the installation charges were excepted from taxation pursuant to R. C. 5739.01(H), which provided,2 in pertinent part:

"`Price' means the aggregate value in money of anything paid or delivered, or promised to be paid or delivered, in the complete performance of a retail...

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