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FEDERATED DEPT. STORES, INC. v. LIMBACH

No. 87-2110.

42 Ohio St. 3d 34 (1989)

FEDERATED DEPARTMENT STORES, INC., F & R LAZARUS CO. DIVISION, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided April 12, 1989.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue, Maryann B. Gall, Michael C.Tomkies and Michael J. Rosner, for appellee.

Anthony J. Celebrezze, Jr., attorney general, and James C. Sauer, for appellant.

Per Curiam.

R.C. 5739.01(E)(2) excepts from the sales tax purchases "* * * in which the purpose of the consumer is * * * to use or consume the thing transferred * * * directly in making retail sales * * *." R.C. 5739.01(P) (now[O]) defined "making retail sales" as:

"* * * [T]he effecting of transactions wherein one party is obligated to pay the price and the other party is obligated to transfer title to...

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