Spray Wax Car Wash, Inc. v. Collins

The issue presented is whether the rustproofing of motor vehicles is a personal service transaction involving the transfer of personal property as an inconsequential element and, thus, excepted from sales tax under R. C. 5739.01(B).

R. C. 5739.01(B), in part, provides:

“Other than as provided in this section, ‘sale’ and ‘selling’ do not include professional, insurance, or personal service transactions which involve the transfer of tangible personal property as an inconsequential element, for which no separate charges are made.”

In evaluating appellant’s contention, this court mu3t determine…