Fichtel & Sachs Industries, Inc. v. Wilkins

{¶ 1} Appellee and cross-appellant, Fichtel & Sachs Industries, Inc. (“F&S”), is an automotive-parts wholesale distributor. It contends in its cross-appeal that its packaging of separate clutch parts into a single box labeled “clutch kit” does not constitute processing and, therefore, its inventory of clutch kits qualifies for the “for storage only” exception of R.C. 5701.08, as broadened by R.C. 5711.22. We agree.

{¶ 2} The Tax Commissioner’s appeal in this matter relates to that portion of the Board of Tax Appeals’ (“BTA”) decision that found that F&S’s inventory of clutch parts that had not…