Ohio Supreme Court May 31, 2000, No. 99-578 (Litton Systems, Inc. v. Tracy)

Per Curiam.

In defining “sale” and “selling” in R.C. 5739.01(B)(5), the General Assembly provided:

*570“Except as provided in section 5739.03 of the Revised Code, a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property.