Babcock & Wilcox. Co. v. Kosydar

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The taxpayer proposes initially that the blueprints, drawings and instruction booklets used during and .in the manufacturing process or produced for, sale ylth the. final product are excepted from the sales tax by .R.. C. 5739.01(E)(2).

*253Taxpayer’s engineering .department designs, power generation units specifically fitted to the customer’s needs. The end product of the engineering department is a vellum, or master copy, from which blueprints are made or, copied. Some of the blueprints are used by taxpayer’s production employees during the process of manufacturing the component parts. . .

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