Accel, Inc. v. Testa (Slip Opinion)

*263 {¶ 1} The Ohio Tax Commissioner, appellant and cross-appellee, conducted a consumer-use-tax audit of certain purchases made by appellee and cross-appellant, Accel, Inc., during the period January 1, 2003, through December 31, 2009, and the tax commissioner issued a tax assessment based on that audit. On appeal, the Board of Tax Appeals ("BTA") affirmed the assessment in part and reversed the assessment in part.

{¶ 2} The BTA reversed the imposition of use tax on materials Accel acquired to be used and incorporated into gift sets, holding that the purchases were entitled to exemption under…