Norandex, Inc. v. Limbach

Since the court decides constitutional questions only when absolutely necessary, State ex rel. Hofstetter v. Kronk (1969), 20 Ohio St.2d 117, 119, 49 O.O.2d 440, 441, 254 N.E.2d 15, 17, we will first decide whether these purchases qualify for the retail-sales exception. We will address the interstate commerce clause question for any purchases not qualifying for the retail-sales exception.

R.C. 5739.01(E)(2) and 5741.02(C)(2) except purchases which will be used “directly in making retail sales” from the use tax. R.C. 5739.01(0) defines “making retail sales” as:

“[T]he effecting of transactions…