The question before this court is whether the order of the Board of Tax Appeals, removing the sales and use tax assessments levied on the specified equipment and machinery, is reasonable and lawful. For reasons explained below, we find it is, and affirm the assessment order.
R. C. 5739.01(E)(2) excepts from the definition of "retail sale," and thus from the sales tax imposed by R. C. 5739...
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