Giant Tiger Drugs, Inc. v. Kosydar

In the six cases before the Board of Tax Appeals concerning outdoor advertising signs, the board affirmed the Tax Commissioner’s assessment of sales and use taxes on the total amounts of the purchases.

Appellants, Giant Tiger Drugs, Inc., et al. (hereinafter, Giant Tiger) argue that the portion of the charge which could be shown to be charges for labor should be excepted.:The relevant statutory language, R. C. 5739.01(H), in pertinent part, provides:

“* # * Price does not include the consideration received for labor or services used in installing or applying the property sold if the…