Good Samaritan Hospital of Dayton v. Porterfield

The single issue in this case is whether the building materials sold to contractors for incorporation into appellant’s parking garage, and actually so incorporated, are exempt from the Ohio sales and use tax. We conclude that they are exempt and thus reverse the decision of the Board of Tax Appeals.

R. C. 5741.02(C)(2) excepts from the Ohio use tax the “storage, use or consumption in this state” of “tangible personal property, the acquisition of which, if made in Ohio, would be a sale not subject to the tax imposed” by the Ohio Sales Tax Act.

R. C. 5739.02 provides, in part:

“(B) The tax does…