PCM, INC. v. HARRIS

No. 2021-1217.

227 N.E.3d 1169 (2023)

173 Ohio St.3d 81

2023-Ohio-2974

PCM, INC., Appellant, v. HARRIS, Tax Commr., Appellee.

Supreme Court of Ohio.

Decided August 29, 2023.


Attorney(s) appearing for the Case

Taft Stettinius & Hollister, L.L.P., Jeremy A. Hayden , Aaron M. Herzig , and Christopher T. Tassone ; Cincinnati and Duane Morris, L.L.P., and Adam P. Beckerink , for appellant.

Dave Yost , Attorney General, and Raina Nahra Boulos , Assistant Attorney General, for appellee.


{¶ 1} This is an appeal from a Board of Tax Appeals' decision upholding a final determination by appellee, Tax Commissioner Patricia Harris, who assessed a use tax against appellant, PCM, Inc. The assessment relates to items used in the construction of a data center that PCM contracted to have built in 2013. PCM raises four...

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