1. Home
  2. Browse Decisions
  3. Ohio
  4. 18 Ohio
  5. 18 Ohio St. 3d 53 (1985)
 

NATIONAL CHURCH RESIDENCES v. LINDLEY

No. 84-1113.

18 Ohio St. 3d 53 (1985)

NATIONAL CHURCH RESIDENCES OF CHILLICOTHE, OHIO ET AL., APPELLANTS, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 26, 1985.

Attorney(s) appearing for the Case

Lucas, Prendergast, Albright, Gibson & Newman and Rankin M. Gibson Co., L.P.A., for appellants.

Anthony J. Celebrezze, Jr., attorney general, and Mark A. Engel, for appellee.

Per Curiam.

The question presented for review is whether the sale of building materials and supplies to appellants for incorporation into their respective apartment facilities qualifies for the tax exemption provided under R.C. 5739.02(B)(12).

R.C. 5739.02, which levies a tax on all retail sales in this state, provides in relevant part:

"(B) The tax does not apply to the following:

"* ...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases