Jackson Iron & Steel Co. v. Glander

By the language employed in Sections 5546-1 and 5546-2, General Code, the obvious intent of the General Assembly was to impose an excise tax on every retail sale made in the state of Ohio of tangible personal property, with certain specified exceptions.

Section 5546-1, General Code, relating to “sales,” and Section 5546-25, General Code, relating to “use,” as they pertain to the instant case, except from taxation only those sales where the purpose of the consumer is to use or consume the thing transferred directly in the production of tangible personal property for sale by manufacturing,…