Per Curiam.
Under R.C. 5739.01(E)(2), transactions in which the purpose of the consumer is to "* * * use or consume the thing transferred * * * directly in making retail sales * * *" are excepted from the definition of "retail sale" and, thus, from the sales tax.
During the audit period, "making retail sales" was defined in R.C. 5739.01(P) (now [O]) as:
"* * * [T]he effecting of transactions wherein one party is obligated to pay the price and...
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