HEINZ v. BOWERS

No. 36093.

170 Ohio St. 423 (1960)

H. J. HEINZ CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 23, 1960.


Attorney(s) appearing for the Case

Mr. Carlton S. Dargusch, Mr. Carlton S. Dargusch, Jr., and Mr. Jack H. Bertsch, for appellant.

Mr. Mark McElroy, attorney general, Mr. Joseph D. Karam and Mr. Robert J. Kosydar, for appellee.


ZIMMERMAN, J.

On its appeal to this court appellant asserts two errors:

1. The Board of Tax Appeals erred in holding that the advertising material in issue was not resold and hence its purchase was not excepted from the Ohio sales and use taxes, by virtue of Sections 5739.01 and 5741.01, Revised Code.

2. The Board of Tax Appeals erred in holding that the advertising material in issue was not used directly in making retail sales and hence its purchase...

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