Pla Mor, Inc. v. Glander

The sole question presented is whether the Board of Tax Appeals acted unreasonably or unlawfully in affirming the decision of the Tax Commissioner that, the furnishing of shoe skates by the appellant to its customers in the manner stated was a “sale” within the meaning of Section 5546-1, General Code. That section provides in part as follows:

“ ‘Sale’ and ‘selling’ include all transactions whereby title or possession, or both, of tangible personal property, Js or is to be transferred, or a license to use or consume tangible personal property is granted, for a consideration in any manner,…