Timken Co. v. Kosydar

The main issue before this court is whether certain equipment used to cool, circulate and supply liquids, gas and steam used during and in taxpayer’s production of steel tubing and roller bearings was excepted from use tax by reason of R. C. 5739.01(E)(2) and 5739.-01(S).

R. C. 5739.01(E)(2) and R. C. 5739.01(S) except certain sales from the sales tax and use tax by excluding them from the definition of retail sales. R. C. 5739.01 provides, in pertinent part:

“(E) ‘Retail sale’ and ‘sales at retail’ include all sales except those in which the purpose of the consumer is:

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“(2) To…