Jennings & Churella Construction Co. v. Lindley

The instant case presents two issues for our consideration: (1) whether appellant taxpayer is liable for use taxes assessed upon the purchase price of bathroom-kitchen modules utilized in appellant’s construction of an apartment building, and (2) whether appellee Tax Commissioner abused *69his discretion in only partially remitting a statutory penalty imposed pursuant to R.C. 5739.13. We find for appellee on both issues.

The first issue requires a determination of the effect of the words: “* * * a construction contract pursuant to which tangible personal property is or is to be incorporated * *…