Litton Systems, Inc. v. Tracy

In defining “sale” and “selling” in R.C. 5739.01(B)(5), the General Assembly provided:

*570“Except as provided in section 5739.03 of the Revised Code, a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property * *

In Thomas Steel Strip Corp. v. Limbach (1991), 61 Ohio St.3d 340, 341, 575 N.E.2d 114, 115, we interpreted this provision:

“The consumer pays the sales…