TV Fanfare Publications, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 87 Ohio St.3d 165.] TV FANFARE PUBLICATIONS, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as TV Fanfare Publications, Inc. v. Tracy,

1999-Ohio-311.] Taxation—Use tax—Production charge for placing advertising material on shopping carts is taxable—Advertising service charge for placing advertising material on shopping carts is not taxable. (No. 98-1918—Submitted June 22, 1999—Decided November 10, 1999.) APPEAL from the Board of Tax Appeals, No. 96-S-530. __________________ {¶ 1} TV Fanfare Publications, Inc. (“Fanfare”),…