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CARPENTER, D.B.A. CARPENTER RADIO COMPANY v. LIMBACH

No. 84-1107.

17 Ohio St. 3d 39 (1985)

CARPENTER, D.B.A. CARPENTER RADIO COMPANY, APPELLANT, v. LIMBACH, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided April 24, 1985.

Attorney(s) appearing for the Case

Diana G. Dulebohn, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.

Per Curiam.

R.C. 5739.01(E)(2) exempts from the Ohio sales tax, sales in which the purpose of the consumer is:

"* * * to use or consume the thing transferred * * * directly in the rendition of a public utility service * * *."

R.C. 5739.01(P)1 provides:

"`Used directly in the rendition of a public utility service' means that property which is to be incorporated into and will become a part of the consumer's...

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