Sears, Roebuck & Co. v. Lindley

I

The board, in reversing the sales tax assessment relating to the taxpayer’s purchase of merchandise transport systems, held that the installation charges were excepted from taxation pursuant to R. C. 5739.01(H), which provided,2 in pertinent part:

“ ‘Price’ means the aggregate value in money of anything paid or delivered, or promised to be paid or delivered, in the complete performance of a retail sale, without any deduction on account of the cost of the property sold, cost of materials used, labor or service cost, interest or discount paid or allowed after the sale is consummated, or any…