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ANDREW JERGENS CO. v. WILKINS

Nos. 2005-0501 and 2005-0502.

109 Ohio St.3d 396 (2006)

2006-Ohio-2708

ANDREW JERGENS COMPANY, APPELLANT, v. WILKINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 14, 2006.

Attorney(s) appearing for the Case

Jones Day and Charles M. Steines, for appellant.

Jim Petro, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.

ALICE ROBIE RESNICK, J.

{¶ 1} Appellant, the Andrew Jergens Company, contends that its canned application software should not be taxed as tangible personal property used in business. We disagree.

{¶ 2} These consolidated cases cover the tax years 1996 through 1998, during which Jergens did not report the value of its so-called canned or off-the-shelf application...

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