PBI INDUSTRIES, INC. v. LINDLEY

No. 82-1661.

6 Ohio St. 3d 203 (1983)

PBI INDUSTRIES, INC. ET AL., APPELLANTS, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 10, 1983.


Attorney(s) appearing for the Case

Messrs. Thompson, Hine & Flory, Mr. Robert P. Mone, Mr. William R. Case and Mr. Thomas E. Lodge, for appellants.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. Mark A. Engel, for appellee.


Per Curiam.

The commissioner assessed sales and use taxes against appellants under R.C. 5739.02 as consumers in retail sales of steel which appellants used in the construction of an electricity generating power plant. Appellants contend that the board erred in affirming the commissioner's assessments and argue that the appellants' purchases of steel were not subject to taxation.

Appellants' maintain that these purchases of steel were exempt from taxation...

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