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BARRY EQUIPMENT CO. v. LIMBACH

No. 87-1745.

40 Ohio St. 3d 119 (1988)

BARRY EQUIPMENT COMPANY, APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided December 21, 1988.

Attorney(s) appearing for the Case

Baker & Hostetler, Daniel G. Hale and Edward Bernert, for appellee and cross-appellant.

Anthony J. Celebrezze, Jr., attorney general, and Mark A. Engel, for appellant and cross-appellee.

Per Curiam.

The commissioner contends that pursuant to R.C. 5739.01(H), an itemized charge labeled as "interest," which a consumer agrees to pay when it exercises an option to purchase leased tangible personal property, is part of the "price" upon which the sales tax is based.

In the recent case Columbus Equipment Co. v. Limbach (1988), 38 Ohio St.3d 62, 526 N.E.2d 294, the identical argument...

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