COLUMBUS COLONY HOUSING, INC. v. LIMBACH

No. 88-477.

45 Ohio St. 3d 253 (1989)

COLUMBUS COLONY HOUSING, INC., APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided August 23, 1989.


Attorney(s) appearing for the Case

Fred J. Milligan, Jr., for appellee.

Anthony J. Celebrezze, Jr., attorney general, and Martha Jane Cooper, for appellant.


H. BROWN, J.

The taxpayer is a nonprofit corporation, exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code. Further, the taxpayer and the volunteers who participate in the programs at the taxpayer's apartment complex are engaged in a praiseworthy endeavor. However, our task is one of statutory interpretation. The statute which controls our decision is R.C. 5739.02(B)(12).

R.C. 5739.02(B)(12) exempted the following from sales tax...

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