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NEWFIELD PUBLICATIONS, INC. v. TRACY

No. 98-2150.

87 Ohio St.3d 150 (1999)

NEWFIELD PUBLICATIONS, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 10, 1999.

Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., Edward J. Bernert and George H. Boerger, for appellant.

Betty D. Montgomery, Attorney General, and Phyllis J. Shambaugh, Assistant Attorney General, for appellee.

Per Curiam.

R.C. 5739.02(B)(15) sets forth the packaging exemption, and R.C. 5741.02(C)(2) applies this sales tax exemption to the use tax. R.C. 5739.02(B)(15) states:

"Sales to persons engaged in any of the activities mentioned in division (E)(2) or (9) of section 5739.01 of the Revised Code, to persons engaged in making retail sales, or to persons who purchase for sale from a manufacturer tangible personal property that was produced by...

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