Federated Department Stores, Inc. v. Limbach

R.C. 5739.01(E)(2) excepts from the sales tax purchases “* * * in which the purpose of the consumer is * * * to use or consume the thing transferred * * * directly in making retail sales * * *.” R.C. 5739.01(P) (now [0]) defined “making retail sales” as:

“* * * [T]he effecting of transactions wherein one party is obligated to pay the price and the other party is obligated to transfer title to or possession of the item sold, but it does not include the delivery of items thereafter nor the preliminary acts of promoting or soliciting the retail sales, other than the distribution of printed matter…