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COMTECH SYSTEMS, INC. v. LIMBACH

No. 90-661.

59 Ohio St. 3d 96 (1991)

COMTECH SYSTEMS, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 24, 1991.

Attorney(s) appearing for the Case

Schottenstein, Zox & Dunn, Richard A. Barnhart, Michael M. Schmidt and Susan D. Rector, for appellant.

Lee I. Fisher, attorney general, and Barton A. Hubbard, for appellee.

Per Curiam.

We hold that (1) ComTech's transactions were taxable under R.C. 5739.01 and 5739.02, (2) Am. Sub. H.B. No. 291 is constitutional, (3) ComTech satisfactorily raised the constitutional questions, and (4) Sub. S.B. No. 112 does not apply retroactively. Consequently, we affirm the BTA's decision.

I. Introduction

Effective July 1, 1983, the General Assembly enacted Am. Sub. H.B. No. 291...

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