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J.C. PENNEY CO. v. LIMBACH

No. 85-1830.

25 Ohio St. 3d 46 (1986)

J.C. PENNEY COMPANY, INC., APPELLANT AND CROSS-APPELLEE, v. LIMBACH, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided July 16, 1986.

Attorney(s) appearing for the Case

Michael A. Pearl and Wayne E. Petkovic, for appellant and cross-appellee.

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

GREY, J.

Under the provisions of R.C. Chapter 5739, sales tax, and R.C. Chapter 5741, use tax, different kinds of property are either taxable or exempt. Broadly speaking, the issue in this case is whether or not the Board of Tax Appeals properly applied the provisions of these two chapters to the J.C. Penney catalog operation. Therefore we begin our discussion with a description of that operation.

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