General Motors Corp. v. Kosydar

Appellant does not dispute the Tax Commissioner’s determination that appellant was the “consumer” of the assessed tooling, as defined in R. C. 5739.01 (D), but propounds three propositions of law, each of which, if accepted by this court, would except appellant from the sales and use taxes imposed.

I

Appellant’s first proposition of law is that the exceptions to the statutory definition of “retail sale,” provided by R. G. 5739.01(E), are predicated upon the purpose of the consumer that the item be used in an excepted manner. Appellant argues that the use of the tooling by an outside…