Youngstown Sheet & Tube Co. v. Lindley

Youngstown argues that the coke ovens are fuel-making equipment that is exempt under the Tax Commissioner’s Rule TX-15-08(9) (now Ohio Adm. Code 5703-9-21[J]) and R.C. 5739.16(B). Youngstown admits that the rule improperly interpreted the statute then in effect, but argues that R.C. 5739.16(B) requires that the rule be given the effect of statutory law to exempt the equipment.

R.C. 5739.16(B), during the audit period, provided:

“No assessment shall be made or issued against a vendor or consumer for any tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.10 of the Revised…