LITTON SYSTEMS, INC. v. TRACY

No. 99-578.

88 Ohio St.3d 568 (2000)

LITTON SYSTEMS, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 31, 2000.


Attorney(s) appearing for the Case

Jones, Day, Reavis, & Pogue and John C. Duffy, Jr., for appellant.

Betty D. Montgomery, Attorney General, Richard C. Farrin and Phyllis J. Shambaugh, Assistant Attorneys General, for appellee.


Per Curiam.

In defining "sale" and "selling" in R.C. 5739.01(B)(5), the General Assembly provided:

"Except as provided in section 5739.03 of the Revised Code, a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction...

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