Geiler Co. v. Lindley

The primary issue raised in the appeal of this cause is whether appellant’s invoicing policy resulted in collection of state sales tax.

Appellant is a construction contractor and, as such, is within the purview of R. C. 5739.01(B).1 This section, when read in conjunction with R. C. 5741.02(B) renders appellant liable for taxes on materials used or consumed in Ohio. Upon installation by the construction contractor, no sales tax is due on these materials from its customers.

Appellant presents an argument, stating, in essence, that a construction contractor cannot be both a consumer and vendor…