Global Knowledge Training, L.L.C. v. Levin

{¶ 1} Global Knowledge Training, L.L.C., a self-described “world leader in education in the areas of information technology, telecommunications, and broadband,” appeals from a decision of the Board of Tax Appeals (“BTA”), which affirmed a determination of the tax commissioner to impose a use tax on 34 computer-related training courses that Global provides to employees of its corporate clients in Ohio based on the commissioner’s conclusion that the courses were actually taxable computer-services training.

{¶2} On appeal, Global raises constitutional challenges, asserting that the taxing…