FICHTEL & SACHS INDUSTRIES, INC., APPELLEE AND CROSS-APPELLANT,
v.
WILKINS, TAX COMMR., APPELLANT AND CROSS-APPELLEE.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted September 28, 2005.
Decided February 8, 2006.
Attorney(s) appearing for the Case
Baker & Hostetler, L.L.P., Edward J. Bernert, and Michael D. Dortch; and Pillsbury Winthrop Shaw Pittman, L.L.P., and Richard E. Nielsen, for appellee and cross-appellant.
Jim Petro, Attorney General, and Duane M. White, Assistant Attorney General, for appellant and cross-appellee.
Vorys, Sater, Seymour & Pease, L.L.P., Raymond D. Anderson, and Kevin M. Czerwonka, in support of appellee and cross-appellant for amici curiae, Ohio Council of Retail Merchants and Ohio Chamber of Commerce.
Supreme Court of Ohio.
O'CONNOR, J.
{¶ 1} Appellee and cross-appellant, Fichtel & Sachs Industries, Inc. ("F&S"), is an automotive-parts wholesale distributor. It contends in its cross-appeal that its packaging of separate clutch parts into a single box labeled "clutch kit" does not constitute processing and, therefore, its inventory of clutch kits qualifies for the "for storage only" exception of R.C. 5701.08, as broadened by R.C. 5711.22. We agree...
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