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VAN DYNE CROTTY CO. v. LIMBACH

Nos. 89-1670 and 89-1671.

53 Ohio St. 3d 3 (1990)

VAN DYNE CROTTY COMPANY, APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE. SERVI-CLEAN INDUSTRIES, INC., APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided August 1, 1990.

Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, Raymond D. Anderson, Matthew J. Barrett and Eric A. Pierce, for appellee and cross-appellant Van Dyne Crotty Company.

Nadler, Nadler & Burdman Co., L.P.A., and Peter B. Grinstein, for appellee and cross-appellant Servi-Clean Industries, Inc.

Anthony J. Celebrezze, Jr., attorney general, and Barton A. Hubbard, for appellant and cross-appellee.

Means, Bichimer, Burkholder & Baker Co., L.P.A., Craig D. Leister, Vorys, Sater, Seymour & Pease, Raymond D. Anderson, Matthew J. Barrett and Erie A. Pierce, urging affirmance in part and reversal in part in case No. 89-1670, for amicus curiae, Ohio Association of Textile Services.

Per Curiam.

Prior to November 15, 1981, companies that cleaned the tangible personal property of others and companies that operated a towel and linen service neither paid sales tax on purchases of items used directly in their businesses nor collected sales tax on transactions with their customers. According to former R.C. 5739.01 (E)(4), a retail sale did not include:

"* * * [S]ales * * * in which the purpose of the consumer is:

"* * *

...

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