Ohio Edison Co. v. Porterfield

The Board of Tax Appeals, in modifying the order of the Tax Commissioner and finding that the above items were excepted from the Ohio sales and use taxes, used the following language in its decision:

“From the testimony and evidence in the record now before us it is clear that appellant could not operate its electric and steam plants without using the items here in issue. We therefore find that the items in dispute were essential in keeping the actual service in operation and therefore the purchased items here in dispute are excepted from sales and use taxation.”

The appellant argues that the…