Switzer v. Kosydar

Appellant is a fish hauler who purchases live fish from commercial fish farms and sells some of them to pay lakes. The pay lake operators release the fish in their lakes and charge their patrons a set fee for the privilege of fishing. A limit is generally imposed upon the number of fish a fisherman may catch and take home for the set fee.

R. C. 5739.02 levies a tax upon each retail sale made in this state. R. C. 5739.02(B)(2), however, specifically excepts from the application of the tax “sales of food for human consumption off the premises where sold. ’ ’

Appellant claims that his sales of…