An Ohio automobile manufacturer’s business activities qualified for the direct marketing exemption and were, therefore, exempt from sales and use tax on items used in the storing, handling, transporting, and mailing of inventory. The manufacturer’s activities qualified as direct marketing because its customers fell within the statutory definition of “consumer” which does not exclude persons who purchase items for resale. It should be noted, however, that the manufacturer’s customer service department used certain items that were deemed taxable because it could be proven that they were used in storing, transporting, mailing, or handling inventory. (Freudenberg NOK General Partnership v. Wilkins, Ohio Board of Tax Appeals, No. 2006-K-1556, April 13, 2010)