Standard Pressed Steel Co. v. Lindley

The issue in the cause sub judice is whether the purchase of tangible personal property used in the initial “pickling” process is excepted from Ohio sales and use taxes. More narrowly construed, the threshold issue is at what point does appellant’s manufacturing or processing of tangible personal property for sale begin?

Appellant asserts the manufacture of commercial fasteners begins with the initial pickling of the hot rolled rods. We agree.

R. C. 5739.011 reads, in pertinent part, as follows:

*270“(E) ‘Retail sale’ and ‘sales at retail’ include all sales except those in which the purpose of the…