Al Johnson Construction Co. v. Kosydar

I

Celebrezze, J.

The Tax Commissioner assessed the sales and use taxes in question in these cases to each of the individual joint venturers. Appellants argue that since the joint ventures were the consumers liable pursuant to R. C. 5739.13 (“* * * the commissioner may make assessment against either the vendor or the consumer”), only the joint ventures could properly be assessed.

Without entering into an extended discussion of the definitions involved in the applicable chapters of the Revised Code (5739 and 5741), it is clear that the joint ventures were the consumers.

*32While admitting that the…