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HYATT CORP. v. LIMBACH

No. 93-445.

69 Ohio St.3d 537 (1994)

HYATT CORPORATION, APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided July 13, 1994.

Attorney(s) appearing for the Case

Bricker & Eckler, Charles F. Glander and Mark A. Engel, for appellee and cross-appellant.

Lee Fisher, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellant and cross-appellee.

Per Curiam.

We conclude that the BTA's decision was reasonable and lawful and affirm it.

R.C. 5739.02 levies the sales tax on every retail sale made in Ohio. R.C. 5739.01(E)(1) provides:

"`Retail sale' and `sales at retail' include all sales except those in which the purpose of the consumer is:

"(1) To resell the thing transferred or benefit of the service provided, by a person...

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