Lafarge N. Am., Inc. v. Testa (Slip Opinion)

Citations

• 2018 Ohio 2047
• 104 N.E.3d 739
• 153 Ohio St. 3d 245

Syllabus

Use tax—Pelletized-slag manufacturer's breaking up and transport of solidified slag are part of its \manufacturing operation\ under R.C. 5739.02(B)(42)(g) such that use tax applies to its purchases of fuel and repair parts for its equipment used primarily to break up and transport slag—Board of Tax Appeals' decision reversed and cause remanded for it to determine extent to which fuel and repair parts are used in slag manufacturing for purposes of R.C. 5739.011(D) and to determine extent to which penalty must be abated.