POTTER, J.
The decision of the Board of Tax Appeals is affirmed.
Appellant presents the following proposition of law:
"When credit information is provided on an annual subscription basis through credit reference books and individual credit reports which are not the product of independent investigation prompted by each subscriber's inquiry, the same is not a `personal service' as that term is used in R. C. 5739.01(B) and the transaction is not, therefore...
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