Southwestern Portland Cement Co. v. Lindley

I

The first issue presented is whether the Board of Tax Appeals properly ruled that the purchase of the clinker producing system, as evidenced by a single purchase agreement stating a single price, could be divided into taxable and non-taxable purchases for the purpose of tax assessment pursuant to R. C. 5739.01(E)(2).1

Appellant contends, in essence, that this division is unlawful because it purchased a system under one agreement and for one price. In addition, appellant argues that such a division violates the primary use test enunciated in Mead Corp. v. Glander (1950), 153 Ohio St. 539, and…