Semac Industries, Inc. v. Collins

The Board of .Tax Appeals' found that the' equipment in issue is utilized by taxpayer to unload logs from incoming trucks, to sort and store the logs by grade and length and to convey selected logs to the'mili machinery which debarks the logs. Thereafter, the logs are sawed and processed further.

Appellant (taxpayer) contends that the “direct-use” exception of R. C. 5739.01(E)(2) applies, since the equipment'is primarily used in processing the logs from standing timber which appellant fells and delivers to its plant. Appellant" submits further that the fork "lift constitutes *5handling and…