Avco Broadcasting Corp. v. Lindley

The issues to be decided are whether the transactions in question are excepted from sales and use taxes under the provisions of R. C. 5739.01(B) which, as pertinent herein, read:

“ ‘Sale’ and ‘selling’ include 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…