County Bulletin
TO: ALL COUNTY AUDITORS - Bulletin No. 187
FROM: Stanley J. Bowers, Tax Commissioner
RE: Taxable Status of Personal Property Imported for Use by
Manufacturers
DATE: February 15, 1963
This department will attempt to determine, consistent with
the "current operational needs" doctrine of the Youngstown Sheet and Tube
Company v. Bowers and United States
Plywood
Corporation v. City of Algoma, 358 U. S. 534,
the "current operational needs" of Ohio taxpayers utilizing
imported property in their manufacturing operations.
We will attempt to make such determinations on an industry
basis and, accordingly, our assessment practices, so far as
individual taxpayers are concerned, will not differ from
previously announced policy except in those instances where a
prior determination of "current operational needs" has been
made.
It has recently been determined in the case of taxpayers
using imported newsprint in their manufacturing operations
that a twelve day supply thereof is reflective of the
"current operational needs" of such taxpayers.
County Auditor Bulletin No. 155, issued under date of October
10, 1960, is herewith rescinded.