SERVI-CLEAN INDUSTRIES v. COLLINS

No. 76-1120

50 Ohio St. 2d 80 (1977)

SERVI-CLEAN INDUSTRIES, INC., APPELLANT, v. COLLINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 11, 1977.


Attorney(s) appearing for the Case

Messrs. Goldfarb & Reznick, Mr. Bernard S. Goldfarb and Mr. Bert Rigelhaupt, for appellant.

Mr. William J. Brown, attorney general, and Mr. Ronald B. Noga, for appellee.


WILLIAM B. BROWN, J.

The main issue in the instant cause is whether the Board of Tax Appeals' determination that appellant's supply of clean mops and mats to its customers is not excepted from sales taxes, pursuant to either the R. C. 5739.01(B) exception for personal service or the R. C. 5739.01(E)(4) exception for industrial cleaning or towel and linen service, is reasonable and lawful.

I.

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