Winslow-Spacarb, Inc. v. Evatt

Is the decision of the Board of Tax Appeals unreasonable or unlawful in determining that appellant’s sales are taxable or that appellant is subject to a tax within the purview of the Ohio Sales Tax Act? . .

It is plain that appellant’s devices delivered but a single drink for the price of five cents. Appellant contends: “Every sale was a separate nontaxable sale, complete in itself as to purchase, payment and delivery;” hence, no valid assessment could be made un der the sales tax law because appellant made no taxable sales.

Section 5546-2, General Code, a part of the Sales Tax Act, provides…