Lakeside Truck Rental, Inc. v. Bowers

This case involyes the question whether trucks used by a vendor in making deliveries of items sold to his retail customers are used “directly in making retail sales” within the meaning of those words as found in the portion of Section 5739.01 (E) defining “retail sale.”

There are no decisions of this court that have considered whether items used in making deliveries to retail customers are used directly in making retail sales. There is nothing in the report of United States Steel Corp. v. Bowers, Tax Commr. (1960), 170 Ohio St., 558, 167 N. E. (2d), 87, to indicate that it was contended in…