Financial Computer Services, Inc. v. Lindley

The primary issue herein is whether the transactions in question are exempt from taxation by virtue of R. C. 5739.01(B). At the time of the transactions, R. C. 5739.01(B) provided, in part, that:

“ ‘Sale’ and ‘selling’ include all transactions 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’ *244do not include…