PPG Industries, Inc. v. Lindley

The sole issue presented herein is whether the decision of the Board of Tax Appeals (“BTA”) holding that the transfer of the 12 trailers is subject to the Ohio sales tax is unreasonable or unlawful.

Appellant urges two grounds for reversal of the BTA’s decision: (1) there was no “sale” subject to tax within Ohio; and (2) imposition of a sales tax under the facts of this case would contravene Clause 3, Section 8, Article I of the Constitution of the United States — the Commerce Clause.

Appellant contends that before the Ohio sales tax may apply there must first be a “sale” in Ohio; i.e., there…