MIB, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 83 Ohio St.3d 154.] MIB, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as MIB, Inc. v. Tracy,

1998-Ohio-117.] Taxation—Delaware nonstock membership corporation, consisting of life insurance companies, which collects information from, and provides information to, members concerning applicants for life insurance—Use tax on charges made to Ohio companies for receiving and responding to inquiries for information on life insurance applicants. (No. 97-1283—Submitted May 20, 1998—Decided September 23, 1998.) APPEAL from the Board…