Cheery Street Corp. v. Porterfield

The controversy in this appeal centers around the validity of the test checks conducted by the Tax Commissioner.

Appellees argue that the Tax Commissioner’s test check was “designed * * * to indicate the maximum tax collectible without vocal protest from the customers,” while their test checks were “designed to establish the proportion that taxable retail sales bear to all the retail sales of the taxpayer.”

Under R. C. 5739.10, “the proportion that taxable retail sales bear to all * * * retail sales” is to be determined ‘ ‘ upon the basis of test checks of the vendor’s- business for a…