Amerestate, Inc. v. Tracy

Amerestate claims that its transactions with customers are nontaxable “personal service transactions” under R.C. 5739.01(B), with regard to its Pace real estate reports and other publications, and that the automatic data processing and computer service transactions involving PaceNet are nontaxable *223transactions under R.C. 5739.01(B) and former 5739.01(Y)(1), now renumbered (Y)(l)(a). The BTA rejected these claims.

Under former R.C. 5739.01(B), “sales” include:

ii * * *

“all of the following transactions for a consideration in any manner * * *:

tl * * *

“(3) All transactions by which:

« * sic *

“(e)…