Legal Opinion
Union Central Life Insurance v. Lindley
Ohio Supreme Court
Decided July 11, 1984No. 83-1679PublishedCited by 1 opinion
1Per curiam
The issue presented is whether the specific transactions between appellant and EDS are subject to a use tax under R.C. 5741.02. We hold that the ruling of the Board of Tax Appeals was reasonable and lawful as to that portion of the assessment which concerned the development of programs, computer time, and use of equipment. However, the expenditures for systems modifications and magnetic tape are not subject to taxation under the laws of this state.
R.C. 5741.02 authorizes the levy of a use tax on the storage, use, or other consumption of tangible personal property which, if purchased in Ohio,…
2Cases cited13 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
- General Trading Co. v. State Tax Commission of IowaSupreme Court of the United States · 1944
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3Cited by1 opinion
- Compuserve, Inc. v. LindleyOhio Court of Appeals · 1987