Scholz Homes, Inc. v. Porterfield

The issue raised is whether the Board of Tax Appeals’ decision was unreasonable or unlawful in determining that the purchase, rental and repairs to the fork-lift trucks here involved, did not fall within the exceptions of R. C. 5739.01(E) (2) and 5739.02(B) (18).

R. C. 5739.01(E) (2), defines “retail sale” and “sales at retail” as follows:

“(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 pro-*70cluced for sale by…