Hyatt Corp. v. Limbach

We conclude that the BTA’s decision was reasonable and lawful and affirm it.

R.C. 5739.02 levies the sales tax on every retail sale made in Ohio. R.C. 5739.01(E)(1) provides:

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

*539“(1) To resell the thing transferred or benefit of the service provided, by a person engaging in business, in the form in which the same is, or is to be, received by him[.]” (Emphasis added.)

R.C. 5739.01(B)(2) defines “sale” and “selling” to include “[a]U transactions by which lodging by a hotel is or is to be…