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COUSINO CONSTR. CO. v. WILKINS

No. 2004-1560.

108 Ohio St.3d 90 (2006)

2006-Ohio-162.

COUSINO CONSTRUCTION COMPANY, APPELLEE AND CROSS-APPELLANT, v. WILKINS, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided February 1, 2006.

Attorney(s) appearing for the Case

Lane Montz, for appellee and cross-appellant.

Jim Petro, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellant and cross-appellee.

ALICE ROBIE RESNICK, J.

{¶ 1} We are asked to decide in this appeal as of right whether Cousino Construction Company owes use taxes on its use of services provided by professional cleaners who removed soot, dirt, and odors from buildings that Cousino reconstructed and restored.

{¶ 2} The Tax Commissioner and the Board of Tax Appeals ("BTA") found that Cousino used or consumed taxable janitorial services and...

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