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FEDERATED DEPARTMENT STORES, INC. v. KOSYDAR

No. 75-80.

45 Ohio St. 2d 1 (1976)

FEDERATED DEPARTMENT STORES, INC., APPELLANT AND CROSS-APPELLEE, v. KOSYDAR, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided January 7, 1976.

Attorney(s) appearing for the Case

Mr. Stanley J. Bowers and Mr. Samuel E. Dyer, for appellant and cross-appellee.

Mr. William J. Brown, attorney general, Mr. John C. Duffy, Jr., and Mrs. Maryann B. Gall, for appellee and cross-appellant.

CORRIGAN, J.

At issue in this case are two categories of tangible personal property claimed by appellant to be excepted from Ohio sales and use taxes, pursuant to R. C. 5739.01(B) and (E)(2). For purposes of this discussion, the tax in issue will be treated as sales tax, pursuant to R. C. 5741.02(C)(2).

I.

The first category of goods assessed by the Tax Commissioner, and at issue herein, consists of advertising materials. These materials consist...

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