Wesleyan University Press, Inc. v. Donahue

This appeal involves electronic data processing equipment and supplies used in connection therewith. This equipment produces magnetic tapes used in the distribution of appellant’s publications and promotional material. The tapes *5contain customer addresses, label information and statistical information, perform certain payroll functions, and, after being processed, are removed from the equipment. The Board of Tax Appeals found that this equipment plays no direct part in the manufacturing or in the 'wrapping or packaging of appellant’s product, and that the rental or purchase of same should not…