Hawthorn Mellody, Inc. v. Lindley

The Tax Commissioner herein appeals a number of the board’s determinations. For reasons set forth, we affirm in part and reverse in part.

I

The commissioner’s first argument is that the board erred in determining that appellees’ purchases of a refrigerant tank which stored ammonia, and two Muller tanks which stored ice cream flavoring were excepted from sales taxation as adjuncts to property used or consumed directly in the production of tangible personal property for sale under R. C. 5739.01(E)(2) and 5739.01 (S).

The record indicates that the refrigerant tank interconnects with a refrigeration…