Emery Industries, Inc. v. Limbach

Ohio imposes a tax on retail sales. R.C. 5739.02. “Sale” includes transactions in tangible personal property and certain specified services. R.C. 5739.01. Personal service transactions are exempted by R.C. 5739.01(B), which provides, in pertinent part:

“* * * Other than as provided in this section, ‘sale’ and ‘selling’ do not include professional, insurance, or personal service transactions which involve the transfer of tangible personal property as an inconsequential element, for which no separate charges are made.”

Until the General Assembly recently amended the statute to tax some personal…