NCR Corp. v. Lindley

At the time the sales taxes were paid,1 R.C. 5739.01 provided in pertinent part:

“(E) ‘Retail sale’ and ‘sales at retail’ include all sales except those in which the purpose of the consumer is:

it* * *

“(2) * * * [T]o use or consume the thing transferred * * * directly in making retail sales * *

The phrase “making retail sales” was defined in R.C. 5739.01(P) as follows:

“ ‘Making retail sales’ means the effecting of transactions wherein one party is obligated to pay the price and the other party is obligated to transfer title to or possession of the item sold, but it does not include the *334delivery…