Reinhardt Vending Co. v. Porterfield

O’Neill, 0. J.

The appellant seeks exception from payment of the tax on purchases of bill-changers under the provisions of R. C. 5739.01. The pertinent part of that section reads, as follows:

“(B) ‘Sale’ and ‘selling’ include all transactions by which title or possession, or both, of tangible personal property, is or is to be transferred * * * for a consideration in any manner * * *.

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“(E) ‘Retail sale’ and ‘sales at retail’ include all sales except those in which the purpose of the consumer is:

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“(2) * * * to use or consume the thing transferred directly * * * in making retail sales…