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AT&T TECHNOLOGIES v. LIMBACH

No. 93-568.

71 Ohio St.3d 11 (1994)

AT&T TECHNOLOGIES, INC., APPELLANT AND CROSS-APPELLEE, v. LIMBACH, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided November 23, 1994.

Attorney(s) appearing for the Case

Michael J. Guerriero; Jones, Day, Reavis & Rogue and John C. Duffy, Jr., for appellant and cross-appellee.

Lee Fisher, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee and cross-appellant.

Per Curiam.

The decision of the BTA is reversed in part and affirmed in part.

As to the ASRS, AT&T argues that it is an adjunct to manufacturing, excepted by former R.C. 5739.01(R), and, in the alternative, that it is transportation and handling equipment exempted by former R.C. 5739.02(B)(16).

AT&T's alternative argument is cogent and persuasive. AT&T contends that the function of the...

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