Osborne Bros. Welding Supply, Inc. v. Limbach

The question raised by this case is whether the charges at issue, levied by a supplier of industrial gas against customers who retain, beyond the free period, possession of a cylinder in which gas is stored, are subject, pursuant to R.C. 5739.02, to Ohio sales tax. For the following reasons, the question is answered in the affirmative.

Appellant makes three arguments why the application of the sales tax is inappropriate. First, appellant contends that the commissioner did not establish that the customer held the cylinders for use. The second assertion is that the assessed charges are exempt…