R. Wantz & Sons Construction Co. v. Kosydar

The issue before us is whether it was reasonable and lawful for the Board of Tax Appeals to have concluded that the purchase and lease by appellant of material, equipment and parts used in performing construction contracts for public utilities and governmental subdivisions were not excepted from sales and use taxation. We conclude that the decision of the board was reasonable and lawful, and we affirm its order upholding the assessments levied by the Tax Commissioner against appellant.

R. C. 5739.02 levies an excise tax on each retail sale made in Ohio.1 R. C. 5739.01(E) (2) excepts from the…