Credit Bureau of Miami County, Inc. v. Collins

O’Neill,, C. J.

The decision of the Board of Tax Appeals is reversed.

The issue which this court must determine is whether the transfer of a written credit report is excepted from the Ohio sales tax pursuant to the provisions of R. C. 5739.01(B).

During the period of the commissioner’s assessment, R. C. 5739.01(B) provided, in pertinent part, as follows:

“ # * * Other than as provided in this section, ‘sale’ and ‘selling’ do not include professional, insurance, or personal service transactions which involve the transfer of tangible personal property as an inconsequential element, for which no…