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COOPER-JARRETT, INC. v. PORTERFIELD, TAX COMMR.

No. 41334.

15 Ohio St. 2d 54 (1968)

COOPER-JARRETT, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 19, 1968.

Attorney(s) appearing for the Case

Messrs. Falsgraf, Kundtz, Reidy & Shoup, Mr. Oliver E. Seikel and Mr. John Wilharm, Jr., for appellant.

Mr. William B. Saxbe, attorney general, and Mr. Jon Ziegler, for appellee.

SCHNEIDER, J.

Ohio exacts a franchise tax equally against all corporations, both foreign and domestic, operating within its borders, upon three alternative occasions:

1. For the privilege of doing business in this state;

2. For owning or using a part or all of its capital or property in this state; or

3. For holding a certificate of compliance with the laws of this state authorizing it to do business here during the calendar year in...

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