Saunders Mills, Inc. v. Evatt

This matter is ibefore the court on an appeal from an order of the Board of Tax Appeals affirming a sales tax assessment made by the state Tax Commissioner against the appellant in connection with its purchase of four motor trucks at Toledo, Ohio.

Appellant is engaged in the manufacture and sale of alfalfa meal. In pursuit of that business it procures alfalfa hay from leased lands, and the trucks in question are used solely in the seasonal occupation of hauling such hay from the fields to appellant’s four dehydrating plants in northwestern Ohio.

Section 5546-2, General Code, a part of the Ohio…