Moulton Gas Serv., Inc. v. Zaino

Citations

• 2002 Ohio 5309
• 97 Ohio St. 3d 48

Syllabus

Taxation—Use tax—Exemptions—R.C. 5739.02(B)(15) packaging exemption—Liquid propane delivery truck bobtail tanks are not packages within the meaning of R.C. 5739.02(B)(15) and therefore not exempt from use tax—Bulk tanks used to store liquid propane transferred from bobtail tanks cannot be considered packaging equipment for bobtail tanks and therefore not exempt under R.C. 5739.02(B)(15) as machinery or equipment used primarily in packaging tangible personal property sold at retail — Labor charges for installing and repairing the tanks and the equipment used to transfer the propane to and from the tanks not exempt from use tax.