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Supreme Court of Ohio

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East Manufacturing Corp. v. Joseph W. Testa, Ohio tax commissioner, Case No. 2017-0666
Ohio Board of Tax Appeals

ISSUES:
- Can a manufacturing operation's natural gas purchases qualify for a tax exemption for a plant's "special and limited area," as defined in R.C. 5739.011(C)(5), if the area isn't enclosed by walls?
- Can the tax exemptions in R.C. 5739.011(B)(4) and R.C. 5739.011(B)(8) apply to the natural gas purchases of an aluminum trailer production operation if a certain level of temperature is necessary for manufacturing?