Koch v. Kosydar

The Board of Tax Appeals, in reversing the assessment order of the Tax Commissioner, relied upon its interpretation of the syllabus in Machinery Moving v. Porterfield (1971), 26 Ohio St. 2d 99, which provides:

“The transfer of possession of bins and containers under refuse removal contracts is a personal service trans*77action, and involves only the transfer of tangible personal property as an inconsequential element, for which no charge is made, and such transfer is exempt from the sales tax under R. C. 5739.01(B).” Machinery Moving v. Porterfield, supra, is not controlling in the instant case.

It…