General Motors Corp. v. Limbach

I

Construction Manager’s Billings

GM argues that Gilbane, by acting as construction manager, performed a “personal service” for GM and did not transfer any tangible personal property to it. Thus, according to GM, the amounts reflected in those billings are not subject to sales tax.

During the audit period, personal, services per se were not taxed. R.C. 5739.01(B) provides:

“* * * Other than as provided in this section ‘sale’ or ‘selling’ do not include professional, insurance, or personal service transactions which involve the transfer of tangible personal property as an inconsequential element,…