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YOUNGSTOWN SHEET & TUBE COMPANY v. LINDLEY

No. 78-380.

56 Ohio St. 2d 303 (1978)

YOUNGSTOWN SHEET & TUBE COMPANY, APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 7, 1978.

Attorney(s) appearing for the Case

Messrs. Porter, Wright, Morris & Arthur, Mr. Roger F. Day and Mr. William J. Kelly, Jr., for appellee.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant.

WILLIAM B. BROWN, J.

The main issue presented by the instant cause is whether it was reasonable and lawful for the board to find that demurrage charges are excepted from use tax, pursuant to R. C. 5739.02(B) (11), as costs for the "transportation of persons or property."3

Pursuant to R. C. 5739.02 and 5741.02, the state of Ohio levies a sales or a use tax on all tangible personal...

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