Bird & Son, Inc. v. Limbach

I

The instant appeal involves the levy of various sales and use tax assessments upon equipment employed in the manufacturing operation conducted by appellant. Appellant contends that the various items of equipment are exempt from sales and use taxation pursuant to R.C. 5739.01 *78(E)(2) and 5741.02(C)(2), respectively. R.C. 5739.01(E)(2) defines the types of sales at issue in the case sub judice. This section provides in relevant part:

“(E) ‘Retail sale’ and ‘sales at .retail’ include all sales except those in which the purpose of the consumer is: ■

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“(2) To incorporate the thing transferred…