COMPUSERVE, INC. v. LIMBACH

No. 93AP-1055.

93 Ohio App.3d 777 (1994)

COMPUSERVE, INC., Appellant, v. LIMBACH, TAX COMMR., Appellee.

Court of Appeals of Ohio, Franklin County.

Decided March 24, 1994.


Attorney(s) appearing for the Case

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

Lee Fisher, Attorney General, and James C. Sauer, Assistant Attorney General, for appellee.


PETREE, Judge.

This appeal arises out of a sales and use tax assessment issued against the appellant-taxpayer, Compuserve, Inc. ("Compuserve"). Compuserve presents three assignments of error for our review:

"I. The Board determined that fewer than all of Appellant's computer mainframes were primarily used directly in making taxable retail sales of computer services to businesses.

"II. The Board determined that fewer than all of the assessed computer...

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