SMITH FIREPROOFING CO. v. DONAHUE, TAX COMMR.

Nos. 40746 and 40747.

14 Ohio St. 2d 168 (1968)

SMITH FIREPROOFING CO., APPELLANT, v. DONAHUE, TAX COMMR., APPELLEE. LEVENTHAL ET AL., D. B. A. BEACON CONSTRUCTION CO., F. D. B. A. BEACON CONSTRUCTION CO. OF MASSACHUSETTS, INC., APPELLANTS, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 8, 1968.


Attorney(s) appearing for the Case

Messrs. Fuhrman, Gertner & Britz, Mr. Marc Gertner, Mr. Abraham Gertner and Messrs. Roche & Lean, for appellants.

Mr. William B. Saxbe, attorney general, and Mr. W. Robinson Waiters, for appellee.

Messrs. Schwartz & Schwartz and Mr. Stanley Schwartz, Jr., amicus curiae, for appellants.


HERBERT, J.

The principal question in this case is whether the purchases assessed are exempt from sales and use taxation by the state of Ohio under the provisions of Section 5739.02 (B) (14) of the Revised Code.

Section 5739.02 (B) (14) provides, in pertinent part:

"(B) The [sales] tax does not apply to the following:

"* * *

"(14) Building and construction materials sold to construction contractors for incorporation into a structure...

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