AKRON HOME MEDICAL SERVICES, INC. v. LINDLEY

No. 85-1852.

25 Ohio St. 3d 107 (1986)

AKRON HOME MEDICAL SERVICES, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 23, 1986.


Attorney(s) appearing for the Case

Buckingham, Doolittle & Burroughs Co., L.P.A., Robert W. Maloney and Dana A. Rose, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Mark A. Engel, for appellee.


HOLMES, J.

The issues raised in this appeal are whether R.C. 5739.02(B)(18) provides an exemption from sales taxation applicable to all or part of the items sold by appellant, and whether appellant's sales to recipients of Medicare are tax-exempt sales to the federal government. For the reasons set forth below, we reverse the decision of the board in part and affirm it in part.

The pertinent provisions governing the imposition of Ohio's sales tax are found...

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