Craftsman Type, Inc. v. Lindley

Appellant’s rationale for seeking the reversal of the Board of Tax Appeals’ decision is tripartite, First, appellant asserts that the operation of the principle of expressio unius est exclusio alterius (expression of one thing implies exclusion of another) removes the transfer of reproduction proofs from the definition of taxable “sales” set forth in R.C. 5739.01(B). Secondly, appellant argues that no tax liability has accrued as its customers purchase the proofs exclusively for uses specifically designated in R.C. 5739.01(E) as tax exempt. Finally, appellant contends that the transactions…