KEY SERV. CORP. v. ZAINO

No. 01-456.

95 Ohio St.3d 11 (2002)

KEY SERVICES CORPORATION, APPELLANT AND CROSS-APPELLEE, v. ZAINO, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided April 3, 2002.


Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., Edward J. Bernert, Elizabeth A. McNellie and Christopher J. Swift, for appellant and cross-appellee.

Betty D. Montgomery, Attorney General, and Robert C. Maier, Assistant Attorney General, for appellee and cross-appellant.

Arter & Hadden and Stephen C. Ellis, for amicus curiae Greater Cleveland Growth Association, in support of appellant and cross-appellee.


LUNDBERG STRATTON, J.

The narrow issue before us is whether a taxpayer who provides electronic information services to an affiliate qualifies under R.C. 5739.71 as a "provider of electronic information services" who may be entitled to a tax refund. The taxpayer in this case is appellant and cross-appellee key Services Corporation ("Key"), an affiliate of KeyCorp, a national bank holding company that provides banking and financial services to its customers...

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