MARC GLASSMAN, INC. v. LEVIN

No. 2007-0328.

119 Ohio St.3d 254 (2008)

2008-Ohio-3819

MARC GLASSMAN, INC., Appellee, v. LEVIN, TAX COMMR., Appellant.

Supreme Court of Ohio.

Decided August 5, 2008.


Attorney(s) appearing for the Case

Buckingham, Doolittle & Burroughs, L.L.P., Steven A. Dimengo, and David W. Hilkert, for appellee.

Nancy Hardin Rogers, Attorney General, William P. Marshall, Solicitor General, Elise W. Porter and Robert J. Krummen, Deputy Solicitors, and Barton A. Hubbard, Assistant Attorney General, for appellant.

Baker & Hostetler, L.L.P., Edward J. Bernert, and Elizabeth A. McNellie, urging affirmance for amici curiae, Ohio Pharmacy Association, Ohio Chamber of Commerce, and Ohio Council of Retail Merchants.


MOYER, C.J.

{¶ 1} The Tax Commissioner appeals from the decision of the Eighth District Court of Appeals that reversed the Board of Tax Appeals and held that the Tax Commissioner erred when he assessed use tax against Marc Glassman, Inc. ("Marc Glassman") for the audit period January 1, 1999, through September 30, 2001. The assessment relates to services Marc Glassman purchased from National...

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