General Mills, Inc. v. Limbach

Concerning the regrind equipment, appellee has filed a “Statement of Additional Authority” with this court in which, upon authority of our decision in General Motors Corp. v. Lindley (1987), 32 Ohio St. 3d 158, 512 N.E. 2d 660, she concedes appellant’s claim that the re-grind equipment should be excepted from the taxes and agrees to its removal from the assessment. Therefore, the decision of the BTA concerning this equipment is reversed.

Still at issue is the exemption of the packaging materials — the cases in which the boxes containing the cereal are placed for shipment, pallet sheets, and…