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LYONS v. LIMBACH

Nos. 87-343 and 87-561.

40 Ohio St. 3d 92 (1988)

LYONS, D.B.A. ED LYONS TRACTOR SERVICE, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE. WHITE, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 21, 1988.

Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, Raymond D. Anderson and Matthew J. Barrett, for appellants.

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

Emens, Hurd, Kegler & Ritter, Timothy J. Battaglia, Paul D. Ritter, Jr. and Steven R. Russi, urging reversal for amicus curiae, Ohio Oil & Gas Association, in case No. 87-343.

Per Curiam.

R.C. 5739.01(E)(2) provides for exception from the sales tax where the item purchased is used or consumed "* * * directly in the * * * production of crude oil and natural gas, * * * and persons engaged in rendering * * * services in the exploration for, and production of, crude oil and natural gas, for others are deemed engaged directly in * * * exploration for, and production of, crude oil and natural...

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