CUSTOMER BEVERAGE PACKERS, INC. v. KOSYDAR

No. 72-451.

33 Ohio St. 2d 68 (1973)

CUSTOM BEVERAGE PACKERS, INC., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 28, 1973.


Attorney(s) appearing for the Case

Messrs. Thompson, Hine & Flory, Mr. Robert A. Berguist and Mr. William R. Stewart, for appellant.

Mr. William J. Brown, attorney general, Mr. Dwight C. Pettay, Jr., and Mrs. Maryann Gall, for appellee.


O'NEILL, C. J.

Appellant contends that the pallets are excepted from sales and use taxes by virtue of both R. C. 5739.01 (E)(2) and R. C. 5739.02(B)(15).* It contends that the palletizers are excepted from sales and use taxes by virtue of R. C. 5739.02(B)(15) and that the conveyors are excepted from sales and use taxes by virtue of both R. C. 5739.01(E)(2) and R. C. 5739.02(B)(16).

Appellant asserts that these pallets are an integral...

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