Legal Opinion
Andrew Jergens Co. v. Wilkins
Ohio Supreme Court
Decided June 14, 2006No. Nos. 2005-0501 and 2005-0502PublishedCited by 4 opinions
1Opinion of the CourtAlice Robie Resnick, J.
{¶ 1} Appellant, the Andrew Jergens Company, contends that its canned application software should not be taxed as tangible personal property used in business. We disagree.
{¶ 2} These consolidated cases cover the tax years 1996 through 1998, during which Jergens did not report the value of its so-called canned or off-the-shelf application software on its personal property tax return. After an audit, the Tax Commissioner assessed this software as tangible personal property used in business. Jergens filed for reassessment, but the Tax Commissioner denied Jergens’s claim.
{¶ 3} Jergens appealed…
2Cases cited8 opinions
- James v. TRES Computer Systems, Inc.Supreme Court of Missouri · 1982
- State v. Central Computer Services, Inc.Supreme Court of Alabama · 1977
- International Business MacHines Corp. v. Director of RevenueSupreme Court of Missouri · 1989
- Norwest Corp. v. CommissionerUnited States Tax Court · 1997
- Wal-Mart Stores, Inc. v. City of MobileSupreme Court of Alabama · 1996
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Southwest Airlines Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2008
- Microsoft Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 2012
- Reed Elsevier, Inc. v. WilkinsOhio Supreme Court · 2006
- Reed Elsevier, Inc. v. WilkinsOhio Supreme Court · 2006