Chrysler Financial Co. v. Wilkins

*444{¶ 1} This case concerns a claim for a sales tax refund filed by Chrysler Financial Company, L.L.C. (“Chrysler”) for bad debts resulting from retail installment contracts that Chrysler purchased from its dealers. Chrysler contends that it is entitled to claim a refund based on these bad debts because it is a vendor and an assignee of the dealers who made the sales. We disagree.

{¶ 2} Retail installment contracts are initially entered into between a dealer handling a Chrysler motor vehicle and its customer to finance the customer’s purchase of the motor vehicle. The amount the dealer finances…