Amerestate, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 72 Ohio St.3d 222.] AMERESTATE, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Amerestate, Inc. v. Tracy,

1995-Ohio-76.] Taxation—Sales and use taxes—Real estate sales information published in reports and also made available in computer data base—Transactions are taxable when purpose of customers is to obtain the reports or access the data base and not the analysis or interpretation of that information by the provider. (No. 94-1426—Submitted February 16, 1995—Decided May 24, 1995.) APPEAL from the Board of Tax Appeals, No.…