AT&T Technologies, Inc. v. Limbach

Citations

• 1994 Ohio 90
• 71 Ohio St. 3d 11

Syllabus

Taxation—Sales and use taxes—Computer system facilities used in manufacture and processing for sale of electronic telecommunication switching products—Automatic Storage and Retrieval System is transportation and handling equipment exempted by former R.C. 5739.02(B)(16)—High Speed Test Equipment not entitled to exemption when not used within the manufacturing period—Remission of penalty assessed by commissioner.