Wilson v. Glander

The sole question presented in the present case is whether, under the facts hereinbefore stated, the decision of the board in holding that the vendor is required to prepay and collect sales taxes only in the amounts shown on his invoices to his customers and not as measured by the entire amount of such invoices where such- invoices do not separately state the amount charged for the sale of tangible personal property and for the labor.

The pertinent statutes involved in this controversy are Sections 5546-1 and 5546-2, General Code.

Section 5546-1 reads in part:

“ ‘Price’ means the aggregate value…