SOUTHWESTERN PORTLAND CEMENT CO. v. LIMBACH

No. 86-1852.

35 Ohio St. 3d 196 (1988)

SOUTHWESTERN PORTLAND CEMENT COMPANY, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 2, 1988.


Attorney(s) appearing for the Case

Frost & Jacobs, Dennis J. Barron and Larry H. McMillin, for appellant.

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


Per Curiam.

Exception from the imposition of the sales tax is provided for specified purchases by R.C. 5739. 01(E)(2)2:

"`Retail sale' and `sales at retail' include all sales except those in which the purpose of the consumer is: "* * *

"(2) To incorporate the thing transferred as a material or a part, into tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining, or...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases