OHIO FERRO-ALLOYS CORP. v. KOSYDAR

No. 72-766.

34 Ohio St. 2d 113 (1973)

OHIO FERRO-ALLOYS CORP., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 16, 1973.


Attorney(s) appearing for the Case

Messrs. Day, Ketterer, Raley, Wright & Rybolt and Mr. John F. Buchman, for appellant.

Mr. William J. Brown, attorney general, and Mr. Will Kuhlmann, for appellee.


Per Curiam.

The issue in this case is whether certain equipment purchased and used by appellant in the production of ferro-alloys is excepted from the Ohio sales and use taxes.

R. C. 5739.01(E)(2) provides, in part:

"(E) `Retail sale' and `sales at retail' include all sales except those in which the purpose of the consumer is:

"* * *

"(2) To incorporate the thing transferred as a material or a part, into tangible personal...

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