Per Curiam.
R.C. 5739.01(E)(2) excepts from the sales tax purchases in which the purpose of the consumer is "* * * to use or consume the thing transferred directly in the production of tangible personal property * * * for sale by manufacturing [or] processing * * *." R.C. 5741.02(C)(2) provides the same exemption from the use tax.
The commissioner argues that the BTA did not address the fuel feedback equipment in its decision, and she is unsure that...
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