Per Curiam.
At the time the sales taxes were paid,
"(E) `Retail sale' and `sales at retail' include all sales except those in which the purpose of the consumer is:
"* * *
"(2) * * * [T]o use or consume the thing transferred * * * directly in making retail sales * * *."
The phrase "making retail sales" was defined in R.C. 5739.01(P) as follows:
"`Making...
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