Armco, Inc. v. Limbach

This cause came on to be heard upon an appeal from the Board of Tax Appeals.

Appellant, Armco, Inc., appeals a decision of the Board of Tax Appeals (“BTA”), affirming an order of ap-pellee, Joanne Limbach, the Tax Commissioner, which found Armco liable for a permissive county sales and use tax with penalties in the amount of $564,783.77. The assessment was based upon an audit of Armco’s purchases from January 1, 1979 through December 31, 1979. The issue to be decided in this appeal is whether the BTA correctly concluded that Armco’s purchases were made at the vendor’s places of business which…