R. R. Donnelley & Sons Co. v. Porterfield

The issue in this case is whether xnatei’ials and equipment purchased aixd used by appellant in its composing room or in its offset plate making operations are excepted from the Ohio sales and use taxes.

Only the question of sales tax need be discussed herein, in view of R. C. 5741.02(C) (2), which provides that the use tax does xiot apply to the acquisition of tangible personal property which, if made in Ohio, would be a sale ixot subject to the sales tax imposed by R. C. 5739.01 to 5739.31.

In order to bring the issues involved herein into proper focus, it should be pointed out that appellant…