Shugarman Surgical Supply, Inc. v. Zaino

[This decision has been published in Ohio Official Reports at 97 Ohio St.3d 183.] SHUGARMAN SURGICAL SUPPLY, INC., APPELLANT, v. ZAINO, TAX COMMR., APPELLEE. [Cite as Shugarman Surgical Supply, Inc. v. Zaino,

2002-Ohio-5809.] Taxation—Sales tax—Board of Tax Appeals’ decision concerning sales and use tax liability on retail supplier of health care equipment and supplies affirmed—R.C. 5739.02 and 5739.03, construed and applied. (No. 2001-1854—Submitted October 15, 2002—Decided November 6, 2002.) APPEAL from the Board of Tax Appeals, No. 97-D-1537. __________________ Per Curiam. {¶1} Shugarman…