JEEP CORP. v. LIMBACH

No. 88-879.

47 Ohio St. 3d 67 (1989)

JEEP CORPORATION, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 13, 1989.


Attorney(s) appearing for the Case

Carlile, Patchen, Murphy & Allison and Robert J. Kosydar, for appellee.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellant.


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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