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GREAT LAKES BAR CONTROL v. TESTA

No. 2017-0655.

124 N.E.3d 803 (2018)

156 Ohio St.3d 199

2018-Ohio-5207

GREAT LAKES BAR CONTROL, INC., Appellee, v. TESTA, Tax Commr., Appellant.

Supreme Court of Ohio.

Decided December 27, 2018.

Attorney(s) appearing for the Case

Michael DeWine , Attorney General, and Daniel G. Kim , Assistant Attorney General, for appellant.

Buckingham, Doolittle & Burroughs, L.L.C., Steven A. Dimengo , Matthew R. Duncan, and Richard B. Fry , Akron, for appellee.

{¶ 1} Does the cleaning of beer-tap lines constitute a "building maintenance and janitorial service"? If the answer is yes, then the service is subject to Ohio's sales tax. We conclude, though, that the answer is no—the service is not taxable.

Background

{¶ 2} This case comes...

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