NLO, INC. v. LIMBACH

No. 92-1381.

66 Ohio St.3d 389 (1993)

NLO, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 16, 1993.


Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, Raymond D. Anderson and Eric A. Pierce, for appellant.

Lee I. Fisher, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.


Per Curiam.

In Proposition of Law No. 1, NLO argues that it was not the consumer in these transactions because it merely received physical possession of the items, while DOE paid for them and received title. The commissioner responds that receipt of possession is enough if another pays the consideration for the item.

A "sale," on which the tax is levied (R.C. 5739.02), includes "[a]ll transactions by which title or possession, or both, of tangible personal...

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