DAIRY FARMERS OF AM., INC. v. WILKINS

Nos. 2002-1261, 2002-1262, and 2002-1685.

101 Ohio St.3d 100 (2004)

2004-Ohio-321

DAIRY FARMERS OF AMERICA, INC., F.K.A. MILK MARKETING, INC., APPELLEE AND CROSS-APPELLANT, v. WILKINS, TAX COMMR., APPELLANT AND CROSS-APPELLEE. FARMERS DAIRY FOODS, INC., D.B.A. DAIRY FARM PRODUCTS, APPELLEE AND CROSS-APPELLANT, v. WILKINS, TAX COMMR., APPELLANT AND CROSS-APPELLEE. DAIRY FARMERS OF AMERICA, INC., SUCCESSOR-BY-MERGER WITH MILK MARKETING, INC., APPELLEE, v. WILKINS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided February 11, 2004.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and Charles M. Steines, for appellee and cross-appellant, Dairy Farmers of America, Inc., successor-by-mergers with Milk Marketing, Inc., and Farmers Dairy Foods, Inc.

Jim Petro, Attorney General, and Duane M. White, Assistant Attorney General, for appellant and cross-appellee.


PFEIFER, J.

{¶ 1} In these three consolidated cases, we are asked to determine whether an agricultural cooperative that buys raw milk from member farmers and processes it into dairy products is engaged in agriculture. We are also asked to determine whether cleaning compounds used to clean and disinfect containers, machinery, and equipment used in the storage and processing of dairy products are exempt from Ohio...

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