E. Mfg. Corp. v. Testa (Slip Opinion)

Citations

• 2018 Ohio 2923
• 113 N.E.3d 474
• 154 Ohio St. 3d 200

Syllabus

Use tax—Board of Tax Appeals correctly determined that manufacturer does not qualify for exemption from use tax under R.C. 5739.011(C)(5)'s exception for total environmental regulation of a \special and limited area\ of the facility or for either R.C. 5739.011(B)(4)'s general exemption for items used in a manufacturing operation or R.C. 5739.011(B)(8)'s specific exemption for gas used in a manufacturing operation—Board of Tax Appeals' decision affirmed.