AT&T Technologies, Inc. v. Limbach

[This opinion has been published in Ohio Official Reports at 71 Ohio St.3d 11.] AT&T TECHNOLOGIES, INC., APPELLANT AND CROSS-APPELLEE, v. LIMBACH, TAX COMMR., APPELLEE AND CROSS-APPELLANT. [Cite as AT&T Technologies, Inc. v. Limbach,

1994-Ohio-90.] Taxation—Sales and use taxes—Computer system facilities used in manufacture and processing for sale of electronic telecommunication switching products—Automatic Storage and Retrieval System is transportation and handling equipment exempted by former R.C. 5739.02(B)(16)—High Speed Test Equipment not entitled to exemption when not used within the…