Per Curiam.
While the tax at issue is a use tax, R.C. 5741.02(C)(2) exempts from the use tax acquisitions "which if made in Ohio would be a sale not subject to the tax imposed by sections 5739.01 to 5739.31 of the Revised Code." We will discuss only the applicability of the sales tax exemptions. International Salt contends the waste conveyor system and the Wagner trucks should be exempted under R.C. 5739.01(E)(2) as used directly in mining or, in the alternative...
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