May Co. v. Lindley

The first issue presented for resolution herein is whether the transactions in question are “sales” within the meaning of R.C. 5739.01(B). In part, R.C. 5739.01(B) provides that:

*8“ ‘Sale’ and ‘selling’ include all transactións by which title or possession, or both, of tangible personal property, is or is to be transferred, * * * for a consideration in any manner, whether absolutely or conditionally, whether for a price or rental, in money or by exchange, and by any means whatsoever ***. *** Other than as provided in this section, ‘sale’ and ‘selling’ do not include *** personal service…