Albright v. Limbach

R.C. 5739.02 imposes an excise tax upon each retail sale made in Ohio. R.C. 5739.01(E) defines “retail sale” as all sales except certain specified sales. R.C. 5739.01(B) defines “sale” and “selling” as:

“* * * All transactions by which title or possession, or both, of tangible personal property, is or is to be transferred, or a license to use or consume tangible personal property is or is to be granted * * * for a consideration in any manner, whether absolutely or conditionally, whether for a price or rental, in money or by exchange, and by any means whatsoever * * *. Other than as provided in…