STANDARD PRESSED STEEL CO. v. LINDLEY

No. 79-1516.

62 Ohio St. 2d 268 (1980)

STANDARD PRESSED STEEL CO., CLEVELAND CAP SCREW DIV., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 4, 1980.


Attorney(s) appearing for the Case

Mr. Carlton S. Dargusch and Mr. Edward J. Bernert, for appellant.

Mr. William J. Brown, attorney general, and Mr. James C. Sauer, for appellee.


Per Curiam.

The issue in the cause sub judice is whether the purchase of tangible personal property used in the initial "pickling" process is excepted from Ohio sales and use taxes. More narrowly construed, the threshold issue is at what point does appellant's manufacturing or processing of tangible personal property for sale begin?

Appellant asserts the manufacture of commercial fasteners begins with the initial pickling of the hot rolled rods...

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