Emery Industries, Inc. v. Kosydar

In case No. 74-938, Emery’s argument is premised, first, on the exception from the sales tax found in R. C. 5739.01(E), which, in pertinent part, provides:

“ (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 as a material or a part, into tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining, or to use or consume the thing transferred directly in the production of tangible personal property for sale by manufacturing * *

Emery then…