Roberts v. Glander

The sole question presented is whether, under the provisions of Sections 5546-1 and 5546-3, General Code, a sales tax should be determined by the total amount of the charge for upholstery repairs where customers were billed lump sum amounts without a breakdown between services rendered and materials used, although such a breakdown for each transaction was completely reflected upon the books and records of the vendor repairman.

Section 5546-1, General Code, defines the terms used in the subsequent sections of the Sales Tax Act. The pertinent parts of the section are as follows:

“ ‘Price’ means…