M.S. Osher, M.D. & R.S. Kerstine, M.D., Inc. v. Limbach

The issue presented by this appeal is whether the sale of an intraocular lens by a manufacturer to an ophthalmologist for subsequent implantation in the eye of a patient is a “retail sale” subject to the excise taxes imposed by R.C. 5739.02 and 5741.02. We conclude that this transaction is not a “retail sale” pursuant to the provisions of R.C. 5739.01(E)(1), and reverse the decision of the Board of Tax Appeals.

R.C. 5739.01(E)(1) states:

“(E) ‘Retail sale’ and ‘sales at retail’ include all sales except those in which the purpose of the consumer is:

“(1) To resell the thing transferred or benefit…