Bell & Howell Co. v. Limbach

Appellant, Charles E. Merrill Publishing Division (“Merrill”), appeals from an order of the Board of Tax Appeals (“BTA”) which affirmed an assessment by the Tax Commissioner of Ohio of sales and use taxes levied upon tangible personal property purchased by Merrill in connection with its business of producing textbooks for sale. The items taxed included typesetting, reproduction proofs, color separations, artwork, photographs, and printing plates. Tax was not assessed against payments by Merrill for printing, collating, binding, and purchase of paper.

The evidence before the board established…