GLOBAL KNOWLEDGE TRAINING, L.L.C. v. LEVIN

No. 2009-1543.

127 Ohio St.3d 34 (2010)

2010-Ohio-4411

GLOBAL KNOWLEDGE TRAINING, L.L.C., Appellant, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided September 23, 2010.


Attorney(s) appearing for the Case

Buckingham, Doolitle & Burroughs, L.L.P., Steven A. Dimengo , and David Hilkert ; and Ropes & Gray, L.L.P., William I. Sussman , and Michael P. Robotti , for appellant.

Richard Cordray , Attorney General, and Damion Clifford , Assistant Attorney General, for appellee.


O'DONNELL, J.

{¶ 1} Global Knowledge Training, L.L.C., a self-described "world leader in education in the areas of information technology, telecommunications, and broadband," appeals from a decision of the Board of Tax Appeals ("BTA"), which affirmed a determination of the tax commissioner to impose a use tax on 34 computer-related training courses that Global provides to employees of its corporate clients in Ohio based on the commissioner's conclusion...

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