Randall Park Jockey Club, Inc. v. Peck

The single issue here involved is whether there was leased or sold to appellant certain parimutuel equipment or whether, in relation to such equipment, a service was rendered by the owner thereof.

Section 5546-1, General Code (Section 5739.01, Revised Code), provides that a “sale” includes “all transactions whereby 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 granted, for a consideration in any manner, whether absolutely or conditionally, whether for a price or rental * *

The Board of Tax…