Dupps Co. v. Lindley

The sole issue presented herein concerns the proper interpretation of R. C. 5733.05(B)(2)(c), which provides, in pertinent part:

“* * *[I] To the extent that the value of business done in this state is measured by sales of tangible personal property, it shall, for the purpose of this section and of section 5733.03 of the Revised Code, mean sales where such property is received in this state by the purchaser. [II] In the case of delivery of tangible personal property by common carrier or by other means of transportation, the place at which such property is ultimately received after all…