United Transp. Union Ins. Assn. v. Tracy

[This opinion has been published in Ohio Official Reports at 82 Ohio St.3d 333.] UNITED TRANSPORTATION UNION INSURANCE ASSOCIATION, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as United Transp. Union Ins. Assn. v. Tracy,

1998-Ohio-233.] Taxation—Fraternal benefit societies—Use tax on purchases of office materials, equipment, and supplies is not a tax on the funds of a fraternal benefit society—R.C. 3921.24, construed. The use tax is not a tax on the funds of a fraternal benefit society. (R.C. 3921.24, construed.) (No. 97-1190–Submitted April 21, 1998–Decided July 8, 1998.) APPEAL from the…