383 N.E.2d 903 YOUNGSTOWN SHEET TUBE COMPANY, APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT. No. 78-380Supreme Court of Ohio. Decided December 7, 1978. Taxation — Sales and use taxes — Exceptions — Demurrage charges. Demurrage charges are costs arising out of the “transportation of persons or property” and are, therefore, excepted from sales and use taxes […]
