SIMS BROS., INC. v. TRACY

No. 97-1328.

83 Ohio St.3d 162 (1998)

SIMS BROS., INC., APPELLANT, v. TRACY, TAX COMMISSIONER, APPELLEE.

Supreme Court of Ohio.

Decided September 23, 1998.


Attorney(s) appearing for the Case

Squire, Sanders & Dempsey and Ted B. Clevenger, for appellant.

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


MOYER, C.J.

R.C. 5739.01(E) provides an exception to the sales and use tax. During the first audit period, the exception applied to property purchased by the consumer with the intent to "use or consume the thing transferred directly in the production of tangible personal property * * * for sale by manufacturing, [or] processing * * *." Former R.C. 5739.01(E)(2). During the second audit period, the exception applied to property purchased by the consumer with the intent...

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