Columbus Coated Fabrics Division v. Porterfield

Appellant contends that the acquisition of the contested designs constitutes a “personal service transaction and involves only the transfer of tangible personal property as an inconsequential element for which no separate charges are made” (E. C. 5739.01[B]); that there*309fore such acquisition is excepted from sales and use taxes pursuant to R. C. 5739.01(B) and 5741.02(C) (2).

A sale cannot qualify for an exception from the use tax unless it involves ‘‘ tangible personal property, the acquisition of which, if made in Ohio, would be a sale not subject to the tax imposed by Sections 5739.01 to…