461 N.E.2d 897 JENNINGS CHURELLA CONSTRUCTION COMPANY, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE. No. 82-1481Supreme Court of Ohio. Decided April 11, 1984. Taxation — Tangible personal property is tax-exempt, when — R.C. 5739.01(B) — Incorporation into real property structure or improvement. O.Jur 2d Sales, Use Taxes §§ 13, 58. R.C. 5739.01(B) requires that tangible personal […]
