EMERY INDUSTRIES v. KOSYDAR

Nos. 74-938 and 74-942.

43 Ohio St. 2d 34 (1975)

EMERY INDUSTRIES, INC., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE. EMERY INDUSTRIES, INC., APPELLEE, v. KOSYDAR, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided July 2, 1975.


Attorney(s) appearing for the Case

Messrs. Taft, Stettinius & Hollister, Mr. Stephen M. Nechemias and Mr. James J. Ryan, for Emery Industries.

Mr. William J. Brown, attorney general, Mr. John C. Duffy, Jr. and Ms. J. Elaine Bialczak, for the Tax Commissioner.


Per Curiam.

In case No. 74-938, Emery's argument is premised, first, on the exception from the sales tax found in R. C. 5739.01(E), which, in pertinent part, provides:

"(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 property to be produced for sale by manufacturing, assembling...

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