Legal Opinion
Key Serv. Corp. v. Zaino
Ohio Supreme Court
Decided April 3, 2002No. 2001-0456PublishedCited by 4 opinions
1Opinion of the Court
[This decision has been published in Ohio Official Reports at 95 Ohio St.3d 11.] KEY SERVICES CORPORATION, APPELLANT AND CROSS-APPELLEE, v. ZAINO, TAX COMMR., APPELLEE AND CROSS-APPELLANT. [Cite as Key Serv. Corp. v. Zaino,
2002-Ohio-1488.] Taxation—Sales and use taxes—Taxpayer who provides electronic information services to an affiliate qualifies as a “provider of electronic information services” under R.C. 5739.071 and may be entitled to twenty-five percent refund of sales and use taxes paid for items used to provide those services. __________________ SYLLABUS OF THE COURT A taxpayer who…
2Cases cited7 opinions
- Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2001
- Bloch v. GlanderOhio Supreme Court · 1949
- Key Services Corp. v. ZainoOhio Supreme Court · 2002
- Phoenix Amusement Co. v. GlanderOhio Supreme Court · 1947
- Columbus City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of RevisionOhio Supreme Court · 2001
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Home Depot USA, Inc. v. LevinOhio Supreme Court · 2009
- Snider Crossing L.L.C. v. Warren Cty. Bd. of Rev.Ohio Court of Appeals · 2025
- MacDonald v. Shaker Hts. Bd. of Income Tax Rev. (Slip Opinion)Ohio Supreme Court · 2015
- Miller v. CantonOhio Court of Appeals · 2011