HERBERT. J.
The first issue presented herein involves the taxpayers' contention that materials used to make sample shoes, shells and lasts needed for test-size shoes, and finished shoes and handbags purchased from other manufacturers are excepted from sales taxes under R. C. 5739.01 (E) (1) and (2). (The Vaisey-Bristol case does not, however, contain the question of samples.)
In enacting R. C. 5739.01 (E), the General Assembly intended that a sales tax, in...
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