Pittsburgh & Conneaut Dock Co. v. Limbach

Appellant claims that its purchases are excepted from Ohio sales and use taxes by R.C. 5739.01(E)(2) which excepts from the definition of “retail sales” and “sales at retail,” sales of tangible personal property used “* * * directly in the rendition of a public utility service * * * tf

R.C. 5739.01(Q)1 provides:

“ ‘Used directly in the rendition of a public utility service’ means that property which is to be incorporated into and will become a part of the consumer’s production, transmission, transportation, or distribution system and which retains its classification as tangible personal…