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NARMAC, INC. v. TRACY

No. 92-1261.

66 Ohio St.3d 637 (1993)

NARMAC, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 14, 1993.

Attorney(s) appearing for the Case

Abrams, Anton, Robbins, Resnick & Schneider, P.A., and Stanley D. Gottsegen; McDonald, Hopkins, Burke & Haber Co., L.P.A., and William J. O'Neill, for appellant.

Lee I. Fisher, Attorney General, and Lawrence D. Pratt, Assistant Attorney General, for appellee.

Per Curiam.

It is fundamental that a test check, if properly conducted and applied, can form the basis for a sales tax assessment. Cherry Street Corp. v. Porterfield (1971), 27 Ohio St.2d 260, 56 O.O.2d 156, 272 N.E.2d 124. For the following reasons, we find that the assessment in this case was based upon a valid test check.

R.C. 5739.02 imposes a tax on each retail sale made in this state except, as...

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