CITIZENS FINANCIAL CORP. v. KOSYDAR

No. 74-1076.

43 Ohio St. 2d 148 (1975)

CITIZENS FINANCIAL CORP., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 16, 1975.


Attorney(s) appearing for the Case

Messrs. Gingher & Christensen and Mr. Ray G. Brown, for appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.


Per Curiam.

Taxpayer's contention with respect to the off-line computerization method is that the "print-out" received by the customer is an inconsequential element of a personal service transaction for which no separate charge is made, and is therefore excepted from the sales tax under R. C. 5739.01(B). Taxpayer contends also that the use of its equipment by customers in connection with the on-line method does not constitute a license for such use, but is...

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