Ohio Supreme Court April 12, 2000, No. 98-2516 (Bellemar Parts Industries, Inc. v. Tracy)

Lundberg Stratton, J.,

dissenting and joining Pfeifer, J.’s dissent. Contrary to the majority’s holding, I believe that BPI’s purchase of temporary employment services is excepted from the tax under the manufacturing exception set out in R.C. 5739.01(E)(9) and 5739.011.

R.C. 5739.02 imposes a sales tax on transactions that fall within the statutory definition of a “retail sale.