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ROXANE LABORATORIES, INC. v. TRACY

No. 94-2045.

74 Ohio St.3d 654 (1996)

ROXANE LABORATORIES, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 1, 1996.

Attorney(s) appearing for the Case

Brickler and Eckler and Mark A. Engel; and Braian E. Andreoli, pro hoc vice, for appellant.

Betty Montgomery, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.

COOK, J.

The issue before this court is whether equipment used to perform FDA testing on samples of a pharmaceutical batch taken after the packaging and sale of the remainder of the batch is exempt from sales and use taxes as an adjunct to manufacturing pursuant to R.C. 5739.01(E)(2). We find that equipment used in stability testing does not qualify as an adjunct to manufacturing under R.C. 5739.01.(R), as it is used...

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