CORRIGAN, J.
The assessment on the purchases in issue will be treated as a sales tax assessment, since R. C. 5741.02 (C) (2) incorporates the sales tax exceptions into the Ohio use tax levied in R. C. 5741.02.
The record indicates that the premix dispensing equipment consisted of carbon dioxide cylinders, 608-ounce beverage tanks, tubing, dispensing heads, and cold plates. All the items are found at dispensing stations in drug stores, soda fountains and other...
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