Maxxim Med., Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 76 Ohio St.3d 1201.] MAXXIM MEDICAL, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Maxxim Med., Inc. v. Tracy,

1996-Ohio-417.] Taxation—Sales tax—Transcutaneous electrical nerve stimulators and neuromuscular electrical stimulators—Motion to remand to Board of Tax Appeals granted—Board to rule on whether the equipment supplements impaired functions of the human body or aids human perambulation. (No. 95-2447—Submitted May 2, 1996—Decided July 24, 1996.) APPEAL from the Board of Tax Appeals, No. 94-X-224. On MOTION for…