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DENOON v. LIMBACH

No. 88-1012.

42 Ohio St. 3d 35 (1989)

DeNOON, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided April 12, 1989.

Attorney(s) appearing for the Case

Burke & Rawlings Co., L.P.A., and James F. Burke, Jr., for appellee.

Anthony J. Celebrezze, Jr., attorney general, and Floyd J. Miller, Jr., for appellant.

MOYER, C.J.

R.C. 5739.01(E)(2) excepts from Ohio sales tax items purchased by a taxpayer that are used or consumed directly in the production of tangible personal property for sale by manufacturing or processing.1 During the relevant audit period, "manufacturing" was defined in R.C. 5739.01(R) (also numbered [S]), in pertinent part, as:

"* * * the transformation or conversion of material or things into a different state or form...

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