MERCURY MACHINE CO. v. LIMBACH

No. 65107

94 Ohio App.3d 116 (1994)

MERCURY MACHINE COMPANY, Appellant, v. LIMBACH, Tax Commr., Appellee.

Court of Appeals of Ohio, Cuyahoga County.

Decided May 2, 1994.


Attorney(s) appearing for the Case

Conway, Marken, Wyner, Kurant & Kern Co., Keith W. Kern, Jeffrey G. Wyner and Peter Turner, for appellant.

Lee Fisher, Attorney General, and James C. Sauer, Assistant Attorney General, for appellee.


JAMES M. PORTER, Judge.

Appellant Mercury Machine Company ("Mercury") appeals from the decision and order of the Board of Tax Appeals ("BTA") denying Mercury relief from a sales and use tax assessment by the appellee Tax Commissioner. The BTA denied relief on the grounds that certain computers and computer-related products purchased by Mercury are not exempt from tax because they are not used primarily in Mercury's manufacturing operation to produce tangible personal...

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