SFA FOLIO COLLECTIONS, INC. v. TRACY

No. 94-431.

73 Ohio St.3d 119 (1995)

SFA FOLIO COLLECTIONS, INC., APPELLANT AND CROSS-APPELLEE, v. TRACY, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided August 16, 1995.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue, Maryann B. Gall, Laura A. Kulwicki and Timothy B. Dyk, for appellant and cross-appellee.

Betty D. Montgomery, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee and cross-appellant.

Baker & Hostetler, Edward J. Bernert, Wayne C. Dabb, Jr. and Christopher J. Swift; Brann & Isaacson, George S. Isaacson, Martin I. Eisenstein and David W. Bertoni, pro hac vice, urging reversal for amicus curiae, Direct Marketing Association.


SFA Folio Collections, Inc. ("Folio"), appellant and cross-appellee, a New York corporation, is a wholly owned subsidiary of Saks & Company ("Saks"), also a New York corporation. Folio sells clothes and accessories by direct mail, including to customers in Ohio. It mails its catalogs to its customers, and the customers place orders with Folio by telephone, mail, or facsimile machine.

Customers pay for the merchandise by credit card, including Saks's company credit...

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