Canton Malleable Iron Co. v. Porterfield

This case involves a claimed exception from Ohio’s tax on sales of tangible personal property at retail. R. C. 5739.02, which provides for the levy of the tax, states, in part:

“For the purpose of providing revenue * * * an excise tax is hereby levied on each retail sale made in this state. ’ ’

R. C. 5739.01, a definitional section, provides, in part:

*165“(E) ‘Retail sale’ * * * include[s] all sales except those in which the purpose of the consumer is:

( 6 -ft*

“ (2) * * # to use or consume the thing transferred directly in the production of tangible personal property for sale by manufacturing,…