Newfield Publications, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 87 Ohio St.3d 150.] NEWFIELD PUBLICATIONS, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Newfield Publications, Inc. v. Tracy,

1999-Ohio-312.] Taxation—Sales and use taxes—Exceptions—R.C. 5739.02(B)(15)—Series of machines in continuous operation which are integral and essential parts of the equipment used in placing juvenile and children’s books, cards, and toys into packages are exempt from sales and use taxes. (No. 98-2150—Submitted June 22, 1999—Decided November 10, 1999.) APPEAL from the Board of Tax Appeals, No.…