K.S.T. OIL & GAS CO. v. TRACY

Nos. 94-1454, 94-1455 and 94-1456.

73 Ohio St.3d 97 (1995)

K.S.T. OIL & GAS CO., INC., APPELLANT, v. TRACY, TAX COMMR, APPELLEE. CVAS DRILLING, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 16, 1995.


Attorney(s) appearing for the Case

Buckingham, Doolittle & Burroughs and Thomas N. Julius, for appellants.

Betty D. Montgomery, Attorney General, and Thelma Thomas Price, Assistant Attorney General, for appellee.


Per Curiam.

For the reasons that follow, we affirm the BTA's decision.

KST seeks exemption for these items under R.C. 5739.01(E)(2), which states:

"(E) `Retail sale' and `sales at retail' include all sales except those in which the purpose of the consumer is:

"* * *

"(2) * * * to use or consumer the thing transferred directly in * * * production of crude oil and natural gas * * ...

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