Sauder Woodworking Co. v. Limbach

The exemption provided by R.C. 5739.02(B)(15) was suspended for six months of the audit period by Section 9 of Am. S.B. No. 448 (138 Ohio Laws, Part I, 1327, 1334):

“Beginning on January 1, 1981, and continuing through June 30,1981, the exemption from the sales tax for packages and packaging machinery, equipment, and material granted pursuant to section 5739.02(B)(15) of the Revised Code, and made applicable to the use tax by section 5741.02(C)(2), shall be of no force or effect and such packaging machinery, equipment, and material that is not taxed because of the operation of those sections…