Akron Home Medical Services, Inc. v. Lindley

The issues raised in this appeal are whether R.C. 5739.02(B)(18) provides an exemption from sales taxation applicable to all or part of the items sold by appellant, and whether appellant’s sales to recipients of Medicare are tax-exempt sales to the federal government. For the reasons set forth bélow, we reverse the decision of the board in part and affirm it in part.

The pertinent provisions governing the imposition of Ohio’s sales tax are found in R.C. 5739.01 et seq. The subject of such tax is “each retail sale made in this state” (R.C. 5739.02) as well as sales “the price of which con*108sists…