Q3 Stamped Metal, Inc. v. Zaino

Citations

• 2001 Ohio 1270

Syllabus

Taxation—Use tax—Exceptions—Forklift used to remove and replace dies in stamping presses used in manufacturing process does not qualify for exception contained in R.C. 5739.011(B)(4)—Purchases of welding helmets, glasses, and lenses used in manufacturing process involving stamping presses excepted from taxation under R.C. 5739.011(B)(4).