American Watchmakers-Clockmakers Institute, Inc. v. Tracy

Appellee, Roger W. Tracy, Tax Commissioner of Ohio, assessed a use tax on certain materials used in the production of a magazine by appellant, American Watchmakers-Clockmakers Institute, Inc. The Ohio Board of Tax Appeals affirmed the commissioner’s decision. We reverse.

Appellant is a nonprofit corporation, organized under the laws of Illinois, whose primary place of business is in Harrison, Ohio. It is a trade association for professionals involved in making and repairing watches and clocks, and it publishes and distributes a magazine called Horological Times. The major inducement for the…