Roxane Laboratories, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 74 Ohio St.3d 654.] ROXANE LABORATORIES, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Roxane Laboratories, Inc. v. Tracy,

1996-Ohio-180.] Taxation—Sales and use taxes—Equipment used to perform Federal Food and Drug Administration testing on samples of a pharmaceutical batch taken after the packaging and sale of the remainder of the batch not exempt. (No. 94-2045—Submitted December 12, 1995—Decided March 1, 1996.) APPEAL from the Court of Appeals for Franklin County, Nos. 93APH12-1721 and 93APH12-1722. __________________…