CCH Computax, Inc. v. Tracy

The decision of the BTA is affirmed in part and reversed in part.

Although this is a use tax assessment only and not a sales tax assessment, by reason of R.C. 5741.02(C)(2) tax liability is determinable under sales tax statutes.

As to the first issue, set forth supra, the BTA decision is neither unreasonable nor unlawful and it is affirmed. The relevant statutes, R.C. 5739.01(B)(3)(e) and 5739.0KY), in their several iterations and as pertinent, defined automatic data processing and computer services (“ADP services”), taxed ADP services, and granted exemption from taxation in certain instances.

R.…