Stein, Inc. v. Tracy

Stein first contends that purchases of the slag-a-ways, which transport molten slag and scrap from the steel companies’ plants to Stein’s reclamation area, and of related supplies are exempt under former R.C. 5739.02(B)(16). During the audit period in question,1 that statute provided exemptions for:

“Sales to persons engaged in manufacturing, processing, assembling, or refining, of handling and transportation equipment * * * used in intraplant or interplant transfers or shipments of tangible personal property in the process of production for sale by manufacturing, processing, assembling, or…