Per Curiam.
We find the BTA's decision is reasonable and lawful and, thus, affirm it.
South-Western first argues that no taxable event occurs when it withdraws the exam copies from its resale inventory and gives them to out-of-state recipients. Nevertheless, we agree with the commissioner that South-Western's handling of these books in Ohio constituted a taxable event.
In Norandex, Inc. v. Limbach (1994),
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