Dayton Press, Inc. v. Lindley

This case involves this court’s initial review of R.C. 5739.01(E)(8) which grants a sales tax exemption to items used or consumed in the production of printing matters.1 We have previously re*114viewed the manufacturing exception in what is now R.C. 5739.01(E)(2) in R. R. Donnelley & Sons Co. v. Porterfield (1972), 30 Ohio St. 2d 219 [59 O.O.2d 260], In Donnelley we held that items used in the composing room and in the operation of offset plate making were subject to tax on the premise that such items were consumed prior to commencement of the actual press work.

Following the announcement of…