Terteling Bros. v. Glander

The sole question presented is whether, under the facts above stated, machinery, equipment and supplies, purchased by the appellant for the performance of its contract with the power company and upon which purchases the taxes in question were assessed, were used or consumed directly in the production for sale.of coal by mining, as the word, “sale,” is used and defined in Section 5546-1, General Code.

If appellant produced coal for sale by mining, within the meaning of the Sales and Use Tax Acts, then there is no sales or use tax assessable on the purchase of the machinery, equipment and…