Am. Cyanamid Co. v. Tracy

[This opinion has been published in Ohio Official Reports at 74 Ohio St.3d 468.] AMERICAN CYANAMID COMPANY, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Am. Cyanamid Co. v. Tracy,

1996-Ohio-133.] Taxation—Free drug samples distributed to physicians in Ohio by New Jersey drug company’s field representatives—Use tax assessed, when—R.C. 5739.02(B)(18), applied. (No. 94-1869—Submitted November 8, 1995—Decided February 7, 1996.) APPEAL from the Board of Tax Appeals, No. 92-G-1380. __________________ {¶ 1} American Cyanamid Company (“Cyanamid”), through its Lederle Laboratories Division in…