Rice v. Evatt

This inquiry relates to the extent to which an optometrist, who in his practice furnishes eyeglasses or other optical accessories to his patients, is liable for the payment of a tax under the sales tax law (Section 5546-1 et seq., General Code). The fundamental provision fixing the sales tax is found in Section 5546-2, General Code. By its terms no tax is imposed where the price of the article sold is less than nine cents; otherwise a tax is imposed as follows:

‘ ‘ One cent, if the price is forty cents or less;

“Two cents, if-the price is more than forty cents and not more than seventy cents;

“Th…