Cole National Corp. v. Collins

Paul .W. Brown, -J.

The issue presented-is whether the display cases and racks.purchased by the taxpayer aré ■“packages” within the meaning of the sales tax exception provided by R. C. 5739.02(B) (15).2 That section, in pertinent, part, provides that sales taxes -do not apply to the following: <

“.Sales to persons engaged in any of the activities mentioned in division (E)(2) of Section 5739.01 of the Revised: Code, of. packages, including material and parts therefor, and of machinery, equipment, and material for use in packaging tangible personal property produced for sale, or sold at .retail.…