UNITED STATES SHOE CORP. v. KOSYDAR

Nos. 74-83, 74-84 and 74-85.

41 Ohio St. 2d 68 (1975)

THE UNITED STATES SHOE CORP., APPELLEE AND CROSS-APPELLANT, v. KOSYDAR, TAX COMMR., APPELLANT AND CROSS-APPELLEE. JOYCE, INC., APPELLEE AND CROSS-APPELLANT, v. KOSYDAR, TAX COMMR., APPELLANT AND CROSS-APPELLEE. VAISEY-BRISTOL SHOE CO., INC., APPELLEE AND CROSS-APPELLANT, v. KOSYDAR, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided February 5, 1975.


Attorney(s) appearing for the Case

Messrs. Frost & Jacobs; Mr. Dennis J. Barron and Mr Robert W. Carroll, for appellees and cross-appellants.

Mr. William J. Brown, attorney general, and Mrs. Maryann B. Gall, for appellant and cross-appellee.


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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