Key Services Corp. v. Zaino

The narrow issue before us is whether a taxpayer who provides electronic information services to an affiliate qualifies under R.C. 5739.071 as a “provider of electronic information services” who may be entitled to a tax refund. The taxpayer in this case is appellant and cross-appellee Key Services Corporation (“Key”), an affiliate of KeyCorp, a national bank holding company that provides banking and financial services to its customers. Key provides and maintains one integrated computer system for KeyCorp, its affiliates, and all of their related customers. Key charged and was paid by the…