American District Telegraph Co. v. Porterfield

The pertinent part of Section 5739.01(B), Revised Code, provides:

“ ‘Sale’ and ‘selling’ include all transactions by which * * * possession * * * of tangible personal property, is or is to be transferred * * * ‘sale’ and ‘selling’ do not include * * * personal service transactions which involve the transfer of tangible personal property as an inconsequential element, for which no separate charges are made.”

The Tax Commissioner contends that the central station contracts of the taxpayers do not fall within the personal service exception to “sales” because they are not personal service…