Southern Contractors, Inc. v. Limbach

Cacioppo, Judge.

Southern Contractors Equipment, Inc. (Southern Contractors) appealed to the Board of Tax Appeals from a decision of the Tax Commissioner. The Tax Commissioner affirmed a sales and use tax assessment against Southern Contractors which included a penalty. The board found that Southern Contractors is an Ohio corporation located in Medina, Ohio, which sells new construction and mining equipment on behalf of manufacturers. The board also found that Southern Contractors buys and sells used equipment and provides services in the way of evaluating users’ needs for equipment and…