Anheuser-Busch, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 85 Ohio St.3d 514.] ANHEUSER-BUSCH, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Anheuser-Busch, Inc. v. Tracy,

1999-Ohio-284.] Taxation—Sales and use taxes—Equipment used by beer brewer which prepares bottles and labels for labeling and encodes bottles not exempt from taxation under manufacturing or packaging exemptions. (No. 97-2443—Submitted January 26, 1999—Decided May 26, 1999.) APPEAL from the Board of Tax Appeals, Nos. 95-T-922 and 95-T-923. __________________ {¶ 1} This case pertains to imposing Ohio’s use tax on…