Per Curiam.
In his first proposition of law, appellant challenges the BTA's exemption of the sprue handling equipment under R.C. 5739.02(B) (16). This provision permits the exemption of handling and transportation equipment used in intraplant or interplant transfers of tangible property while in the process of production for sale by manufacturing. Appellant argues that the production process of the castings is complete once the excess sprue is removed. The...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.