Boehringer Ingelheim Pharmaceuticals, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 74 Ohio St.3d 472.] BOEHRINGER INGELHEIM PHARMACEUTICALS, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Boehringer Ingelheim Pharmaceuticals, Inc. v. Tracy,

1996-Ohio-144.] Taxation—Free drug samples distributed to physicians in Ohio by Connecticut drug company’s field representatives—Use tax assessed, when—R.C. 5739.02(B)(18), applied. (No. 94-1241—Submitted November 8, 1995—Decided February 7, 1996.) APPEAL from the Board of Tax Appeals, No. 92-M-434. __________________ {¶ 1} Appellant, Boehringer Ingelheim…