AM. WATCHMAKERS-CLOCKMAKERS INST., INC. v. TRACY

No. C-990880.

138 Ohio App.3d 747 (2000)

AMERICAN WATCHMAKERS-CLOCKMAKERS INSTITUTE, INC., Appellant, v. TRACY, Tax Commr., Appellee.

Court of Appeals of Ohio, First District, Hamilton County.

Decided August 25, 2000.


Attorney(s) appearing for the Case

Santen & Hughes, James P. Wersching and Michael G. Leik, for appellant.

Betty D. Montgomery, Attorney General, and Barbara L. Barber, Assistant Attorney General, for appellee.


Per Curiam.

Appellee, Roger W. Tracy, Tax Commissioner of Ohio, assessed a use tax on certain materials used in the production of a magazine by appellant, American Watchmakers-Clockmakers Institute, Inc. The Ohio Board of Tax Appeals affirmed the commissioner's decision. We reverse.

Appellant is a nonprofit corporation, organized under the laws of Illinois, whose primary place of business is in Harrison, Ohio. It is a trade association for professionals...

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