Sims Bros., Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 83 Ohio St.3d 162.] SIMS BROS., INC., APPELLANT, v. TRACY, TAX COMMISSIONER, APPELLEE. [Cite as Sims Bros., Inc. v. Tracy,

1998-Ohio-116.] Taxation—Use tax on cranes used to recycle scrap metals for sale to steel mills and foundries for melting and reuse—Former R.C. 5739.01(E)(10) and R.C. 5739.01(S), construed and followed. Property used to mix, measure, or blend raw materials is not exempt from use tax as property used “primarily in a manufacturing operation to produce tangible personal property for sale,” unless the mixing,…