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FOTO FAIR INTL., INC., v. LINDLEY

No. 82-64.

2 Ohio St. 3d 34 (1982)

FOTO FAIR INTERNATIONAL, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 15, 1982.

Attorney(s) appearing for the Case

Messrs. Bricker & Eckler and Mr. Charles F. Glander, for appellant.

Mr. William J. Brown, attorney general, and Mr. Mark A. Engel, for appellee.

Per Curiam.

Appellant, in its notice of appeal submitted to the board, specifically objected to the assessment arguing the kiosks are exempt from sales tax pursuant to the "direct use" exemption contained in R.C. 5739.01(E)(2).2 Following the reasoning expressed by the commissioner the board made two findings. First, the board determined the kiosks were affixed to realty and, therefore, they became realty. This reasoning is predicated...

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