Community Mut. Ins. Co. v. Tracy

[This opinion has been published in Ohio Official Reports at 73 Ohio St.3d 371.] COMMUNITY MUTUAL INSURANCE COMPANY, APPELLEE AND CROSS- APPELLANT, v. TRACY, TAX COMMISSIONER, APPELLANT AND CROSS- APPELLEE. [Cite as Community Mut. Ins. Co. v. Tracy,

1995-Ohio-296.] Taxation—Sales and use taxes—Health insurance company’s transaction with company that coded and organized litigation documents into a computer- accessible format not taxable—Health insurance company’s transactions with company that provided information on adjudication of claims on computer tapes and transaction with company that…