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STORER COMMUNICATIONS, INC. v. LIMBACH

No. 86-1836.

37 Ohio St. 3d 193 (1988)

STORER COMMUNICATIONS, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 22, 1988.

Attorney(s) appearing for the Case

Walter, Haverfield, Buescher & Chockley, Arthur P. Steinmetz and Robert M. Humphrey, for appellant.

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

Per Curiam.

In this case we consider inclusion of income derived from sales of non-tangible personal property in the sales factor of the three-factor formula set forth in R.C. 5733.05(B)(2) (c). For the reasons stated below, we reverse the decision of the BTA.

Under R.C. 5733.05(B)(2)(c), the sales factor of the three-factor formula is a fraction composed of the taxpayer's business done in Ohio divided by the taxpayer's business done everywhere. The...

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