Producers Service Corp. v. Limbach

Whiteside, Judge.

This is an appeal by appellant, Producers Service Corporation (“Producers”), from a decision of the Board of Tax Appeals. In support of its appeal, Producers raises four assignments of error as follows:

“1. The Board of Tax Appeals erred in concluding that the combination of various raw materials to produce ‘fracing’ fluid did not qualify as ‘manufacturing’ within the meaning of R.C. 5711.16 and 5733.061.

“2. The Board of Tax Appeals erred in finding that Appellant was not a manufacturer within the meaning of R.C. 5711.16 and 5733.061.

“3. The Board of Tax Appeals erred in…