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EMERY INDUSTRIES, INC. v. LIMBACH

No. 88-222.

43 Ohio St. 3d 134 (1989)

EMERY INDUSTRIES, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 7, 1989.

Attorney(s) appearing for the Case

Taft, Stettinius & Hollister, Stephen M. Nechemias and Patrick J. Mitchell, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.

Per Curiam.

Ohio imposes a tax on retail sales. R.C. 5739.02. "Sale" includes transactions in tangible personal property and certain specified services. R.C. 5739.01. Personal service transactions are exempted by R.C. 5739.01(B), which provides, in pertinent part:

"* * * Other than as provided in this section, `sale' and `selling' do not include professional, insurance, or personal service transactions which involve the transfer of tangible personal...

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