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DAYTON PRESS, INC. v. LINDLEY

No. 85-438.

22 Ohio St. 3d 112 (1986)

DAYTON PRESS, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 19, 1986.

Attorney(s) appearing for the Case

Porter, Wright, Morris & Arthur and Ted B. Clevenger, for appellant.

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

Stanley J. Bowers, Baker & Hostetler, Kiehner Johnson and Edward J. Bernert, urging reversal for amicus curiae, Printing Industry of Ohio.

WRIGHT, J.

This case involves this court's initial review of R.C. 5739.01(E)(8) which grants a sales tax exemption to items used or consumed in the production of printing matters.1 We have previously reviewed the manufacturing exception in what is now R.C. 5739.01(E)(2) in R. R. Donnelley & Sons Co. v. Porterfield (1972), 30 Ohio St.2d 219

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