Arga Co. v. Limbach

The county permissive tax is levied pursuant to R.C. 5739.021, which provided at the time pertinent herein:

“For the purpose of providing additional general revenues for the county and paying the expenses of administering such a levy, any county may levy a tax * * * in addition to the tax imposed by section 5739.02 of the Revised Code upon every retail sale, except sales of motor vehicles, made in the county. * * *” (Emphasis added.)

For both the general sales tax imposed by R.C. 5739.02 and the county permissive sales tax, the situs of the “retail sale” is also the situs for the tax. Since…