Mercury Machine Co. v. Limbach

James M. Porter, Judge.

Appellant Mercury Machine Company (“Mercury”) appeals from the decision and order of the Board of Tax Appeals (“BTA”) denying Mercury relief from a sales and use tax assessment by the appellee Tax Commissioner. The BTA denied relief on the grounds that certain computers and computer-related products purchased by Mercury are not exempt from tax because they are not used primarily in Mercury’s manufacturing operation to produce tangible personal property for sale. Mercury claims the computers and computer-related products are exempt under R.C. 5739.01(E)(2) and…