Foto Fair International, Inc. v. Lindley

Appellant, in its notice of appeal submitted to the board, specifically objected to the assessment arguing the kiosks are exempt from sales tax pursuant to the “direct use” exemption contained in R.C. 5739.01(E)(2).2 Following the reasoning expressed by the commissioner the board made two findings. First, the board determined the kiosks were affixed to realty and, therefore, they became realty. This reasoning is predicated upon our holding in Shutter Bug v. Kosydar (1974), 40 Ohio St. 2d 99 [69 O.O.2d 487]. Second, the board reasoned that appellant is a construction contractor arid, as such,…