Jim White Chevrolet Co. v. Porterfield

Ohio levies a sales tax on “each retail sale made in this state.” All “sales,” as defined in the sales tax statutes, are considered “retail sales” unless the. purpose of the consumer in making the purchase is one of those specified in R. C. 5739.01(E).

When the taxpayer purchased each of the cars in ques*81tion from the manufacturer, there was a “sale” within the meaning of that word as defined in R. C. 5739.01(B) (i. e., there was a transaction “by which title or possession, or both, of tangible personal property” was “transferred * * * for a consideration”). However, this “sale” would not be a…