BIRD & SON, INC. v. LIMBACH

No. 87-2173.

45 Ohio St. 3d 76 (1989)

BIRD & SON, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 23, 1989.


Attorney(s) appearing for the Case

Bodiker & Holland and David H. Bodiker, for appellant.

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


SWEENEY, J.

I

The instant appeal involves the levy of various sales and use tax assessments upon equipment employed in the manufacturing operation conducted by appellant. Appellant contends that the various items of equipment are exempt from sales and use taxation pursuant to R.C. 5739.01 (E)(2) and 5741.02(C)(2), respectively. R.C. 5739.01(E)(2) defines the types of sales at issue in the case sub judice...

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