Southwestern Portland Cement Co. v. Limbach

Exception from the imposition of the sales tax is provided for specified purchases by R.C. 5739. 01(E)(2)2:

“ ‘Retail sale’ and ‘sales at retail’ include all sales except those in which the purpose of the consumer is:

“(2) To incorporate the thing transferred as a material or a part, into tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining, or to use or consume the thing transferred directly in the production of tangible personal property * * * for sale by manufacturing, processing, refining, or mining, including without limitation the…