SAUDER WOODWORKING CO. v. LIMBACH

No. 86-1989.

38 Ohio St. 3d 175 (1988)

SAUDER WOODWORKING COMPANY, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 17, 1988.


Attorney(s) appearing for the Case

Plassman, Rupp, Hensal & Short and Peter D. Short, for appellant.

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


Per Curiam.

The exemption provided by R.C. 5739.02(B)(15) was suspended for six months of the audit period by Section 9 of Am. S.B. No. 448 (138 Ohio Laws, Part I, 1327, 1334):

"Beginning on January 1, 1981, and continuing through June 30, 1981, the exemption from the sales tax for packages and packaging machinery, equipment, and material granted pursuant to section 5739.02(B)(15) of the Revised Code, and made applicable to the use tax by section 5741...

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