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ROWITZ v. McCLAIN

No. 18AP-191, No. 18AP-192, No. 18AP-193, No. 18AP-194.

138 N.E.3d 1241 (2019)

2019-Ohio-5438

Stephanie ROWITZ, Appellant-Appellant, v. [Jeff MCCLAIN], Tax Commissioner of Ohio, Appellee-Appellee. Jamie Weisbarth, Appellant-Appellant, v. [Jeff McClain], Tax Commissioner of Ohio, Appellee-Appellee. Madison Weisbarth, Appellant-Appellant, v. [Jeff McClain], Tax Commissioner of Ohio, Appellee-Appellee. McKenna Weisbarth, Appellant-Appellant, v. [Jeff McClain], Tax Commissioner of Ohio, Appellee-Appellee.

Court of Appeals of Ohio, Tenth District, Franklin County.

Rendered on December 31, 2019.

Attorney(s) appearing for the Case

On brief: Murray & Murray Co., L.P.A., John T. Murray , and Leslie O. Murray ; Ray Robinson Law Co., L.P.A., Sandra M. Kelly , Cleveland, and Christopher D. Kuebler . Argued: John T. Murray and Sandra M. Kelly for appellants.

On brief: Dave Yost , Attorney General, Daniel W. Fausey , Columbus, and Raina Nahra Boulos , Columbus, for appellee. Argued: Raina Nahra Boulos.

DECISION

{¶ 1} Appellants in this consolidated action appeal a decision from the Ohio Board of Tax Appeals ("BTA") affirming the Tax Commissioner's decision denying their applications for a refund of sales taxes they paid for purchasing feminine hygiene products.

I. FACTS AND PROCEDURAL HISTORY...

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