Pica Corp., Inc. v. Tracy

Close, Judge.

Plaintiffs-appellants, PICA Corporation, Inc. (“PICA”), Coalition of Investigation and Security Companies of Ohio, a.k.a. CISCO (“CISCO”), Buckeye State Association of Private Investigators, Inc., a.k.a. BSA (“BSA”), and Vincent Volpi (“Volpi”), appeal the summary judgment granted in favor of defendant-appellee, Roger W. Tracy, Tax Commissioner of Ohio.

Appellants initiated this action for injunctive and declaratory relief. In their complaint, appellants sought to enjoin appellee from collecting the new sales tax authorized under R.C. Chapter 5739. Additionally, they sought to…