JOINT HOSPITAL SERVICES, INC. v. LINDLEY

No. 77-650.

52 Ohio St. 2d 153 (1977)

JOINT HOSPITAL SERVICES, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 14, 1977.


Attorney(s) appearing for the Case

Messrs. Vorys, Sater, Seymour & Pease and Mr. Cletus R. Willems, for appellant.

Mr. William J. Brown, attorney general, and Mr.

James C. Sauer, for appellee.


Per Curiam.

Appellant contends that the sale of linen and laundry materials to a non-profit corporation, to be used in providing a laundry and linen service for the exclusive use of the member hospitals which incorporated, control and direct it, and of other subscriber institutions all of which operate non-profit hospitals or non-profit homes for the elderly, is not subject to the sales or use tax in this state...

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