Tri-State Asphalt Corp. v. Glander

The first two pages of the argument in appellant’s brief are concerned with the assertion that the instant case involves a potential refund liability of the state of Ohio of a large sum of money, and the inference seems to be that our. judgment should be influenced by that fact. That argument has no persuasive force whatsoever. There is only one question for solution in the instant case.

Section 5546-2, General Code, provides that “an excise tax is hereby levied on each retail sale made in this state of tangible personal property * #

Section 5546-1 defines “retail sale” and “sales at retail”…