Quotron Systems, Inc. v. Limbach

R.C. 5739.01 and 5739.02 tax sales of automatic data processing (“adp”) and computer services, and R.C. 5741.02 imposes a complementary use tax “ * * * on the storage, use, or other consumption in this state of tangible personal property or the benefit realized in this state of any service provided. * * * ” R.C. 5741.01(N) defines “other consumption” as “ * * * including] receiving the benefits of a service by the person who purchased the service.” Thus, the purchase of adp and computer services is subject to the use tax.

R.C. 5739.01(Y) defined “automatic data processing and computer…