BOEHRINGER INGELHEIM PHARMACEUTICALS, INC. v. TRACY

No. 94-1241.

74 Ohio St.3d 472 (1996)

BOEHRINGER INGELHEIM PHARMACEUTICALS, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 7, 1996.


Attorney(s) appearing for the Case

Brickler & Eckler and Mark A. Engel; and Brian E. Andreoli, for appellant.

Betty D. Montgomery, Attorney General, and Thelma T. Price, Assistant Attorney General, for appellee.


Per Curiam.

This case presents the same fact pattern as in Am. Cyanamid Co. v. Tracy (1996), 74 Ohio St.3d 468, 659 N.E.2d 1263, decided this day. In both cases the Tax Commissioner assessed a use tax against the free drug samples distributed to physicians in Ohio by drug company field representatives. BIPI contends that its use of free prescription drug samples...

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