GENUINE PARTS CO. v. LIMBACH

No. 90-2353.

62 Ohio St.3d 93 (1991)

GENUINE PARTS COMPANY, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 6, 1991.


Attorney(s) appearing for the Case

Squire, Sanders & Dempsey and Ted B. Clevenger, for appellant.

Lee I. Fisher, Attorney General, and Barton A. Hubbard, for appellee.


Per Curiam.

We agree with Genuine that the true object of these transactions is the receipt of personal and professional services to which adp or computer services are merely incidental or supplemental. Consequently, we reverse the BTA's decision.

On July 1, 1983, the General Assembly defined adp and computer services as a taxable sale. During the instant audit period, the General Assembly enacted or amended the language that taxes this service three...

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