PENTON PUBLISHING CO. v. KOSYDAR

No. 74-1114.

45 Ohio St. 2d 16 (1976)

PENTON PUBLISHING CO., APPELLEE, v. KOSYDAR, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided January 14, 1976.


Attorney(s) appearing for the Case

Messrs. Squire, Sanders & Dempsey, Mr. William H. Lutz, Jr., Mr. David A. Nelson and Mr. Eric M. Oakley, for appellee.

Mr. William J. Brown, attorney general, and Mr. Ronald B. Noga, for appellant.


O'NEILL, C. J.

The issue to be determined in this cause is whether the transfer of the magazines to the readers by Penton Publishing Company is a "sale" under R. C. 5739.01(B). If it is a "sale," Penton should not be required to pay sales or use taxes on materials and machinery purchased for use in the production of the magazines during the audit period.* R. C. 5739.01(E)(2).

R. C. 5739.01(E)(2) excepts from the definition of ...

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