ComTech Systems, Inc. v. Limbach

We hold that (1) Com-Tech’s transactions were taxable under R.C. 5739.01 and 5739.02, (2) Am. Sub. H.B. No. 291 is constitutional, (3) ComTech satisfactorily raised the constitutional questions, and (4) Sub. S.B. No. 112 does not apply retroactively. Consequently, we affirm the BTA’s decision.

*97I. Introduction

Effective July 1,1983, the General Assembly enacted Am. Sub. H.B. No. 291, 140 Ohio Laws, Part II, 2872, which, inter alia, levied a sales tax on automatic data processing and computer services. R.C. 5739.01(B)(3)(e), as enacted by this bill, stated:

“(B) ‘Sale’ and ‘selling’ include***:

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