Carpenter v. Limbach

R.C. 5739.01(E)(2) exempts from the Ohio sales tax, sales in which the purpose of the consumer is:

“* * * £0 uge or consume the thing transferred * * * directly in the rendition of a public utility service * *

R.C. 5739.01(F)1 provides:

“ ‘Used directly in the rendition of a public utility service’ means that property which is to be incorporated into and will become a part of the consumer’s production, transmission, transportation, or distribution system and which retains its classification as tangible personal property after such incorporation; fuel ór power used in the production,…