CONCRETE CORP. v. BOWERS

No. 37105.

173 Ohio St. 103 (1962)

COLUMBUS BITUMINOUS CONCRETE CORP., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 14, 1962.


Attorney(s) appearing for the Case

Messrs. George, Greek, King & McMahon and Mr. Kiehner Johnson, for appellant.

Mr. Mark McElroy, attorney general, and Mr. Joseph L. White, for appellee.


Per Curiam.

The sole question to be decided is whether the purpose of the appellant, in purchasing these items, was "to use or consume the thing transferred directly in the production of tangible personal property for sale by manufacturing," thereby excepting the purchase of such items from the sales or use tax under the provisions of Sections 5739.01 and 5741.01, Revised Code.

With the items in the third category, i. e., the tarpaulins and insulation...

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