R. R. DONNELLEY & SONS CO. v. PORTERFIELD, TAX COMMR.

No. 71-673.

30 Ohio St. 2d 219 (1972)

R. R. DONNELLEY & SONS CO., D. B. A. THE LAKESIDE PRESS, APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 7, 1972.


Attorney(s) appearing for the Case

Messrs. Mayer, Tingley, Hurd & Emens, Mr. Shelby V. Hutchins and Mr. David M. Kauffman, for appellant.

Mr. William J. Brown, attorney general, and Mr. Peter A. Stratigos, for appellee.


LEACH, J.

The issue in this case is whether materials and equipment purchased and used by appellant in its composing room or in its offset plate making operations are excepted from the Ohio sales and use taxes.

Only the question of sales tax need be discussed herein, in view of R. C. 5741.02(C) (2), which provides that the use tax does not apply to the acquisition of tangible personal property which, if made...

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