Per Curiam.
I
Construction Manager's Billings GM argues that Gilbane, by acting as construction manager, performed a "personal service" for GM and did not transfer any tangible personal property to it. Thus, according to GM, the amounts reflected in those billings are not subject to sales tax.
During the audit period, personal services per se were not taxed. R.C. 5739.01(B) provides:
"* * * Other than as provided in this section...
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