Jemo Associates, Inc. v. Lindley

Jemo Associates, Inc., has appealed a decision of the Board of Tax Appeals affirming the Tax Commissioner’s determination that Jemo was liable for sales tax on its purchase and use of property consumed in building a project called Fairlawn Apartments. Jemo is a contractor that was successful in bidding for the construction of a multiple unit apartment project for low income elderly residents in Archbold, Ohio. Jemo was provided with an exemption certificate by Fairlawn Apartments on the form prescribed by the Tax Commissioner. The exemption certificate met all the requirements for exemption,…