Machinery Moving, Inc. v. Porterfield

The question is whether the transfers of containers and bins by Trashtainer to its customers constitute sales of tangible personal property, taxable under R. C. 5739.02, or whether the transfers are personal service transactions which constitute an inconsequential element for which no separate charges are made, and exempt from taxation.

R. C. 5739.01(B) provides:

“ ‘Sale’ and ‘selling’ include all transactions by which title or possession, or both, of tangible personal property, is or is to be transferred. * * * Other than as provided in this section, ‘sale3 and ‘selling’ do not include * * *…