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PROCTER & GAMBLE CO. v. LINDLEY

No. 84-850.

17 Ohio St. 3d 71 (1985)

PROCTER & GAMBLE COMPANY, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 15, 1985.

Attorney(s) appearing for the Case

Taliaferro, Smith, Mann, Wolnitzek & Schachter, David S. Mann, Dinsmore & Shohl and William D. Howe, for appellant.

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

WRIGHT, J.

The sole issue presented in this appeal is whether appellant's purchase of artwork from outside artists, which artwork is subsequently transferred to appellant's packaging or advertising materials suppliers, is exempt from sales and use taxes pursuant to R.C. 5739.01(E)(1) and 5741.02(C)(2). Appellant claims these exemptions on the basis that it "resells" the artwork to its suppliers. For the reasons that follow, this

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