TV Fanfare Publications, Inc. v. Tracy

A. Exhibited Advertisements

As to the placards in the ADCART promotions and the signs in the Market Information Center promotions, Fanfare concedes that it should have collected the tax on the production charges. It claims, however, that the remainder of the charges was for providing advertising space and not taxable under Ohio Adm. Code 5703-9-41. The commissioner contends that this rule requires Fanfare to collect tax on the entire amount charged the advertisers.

R.C. 5741.02(A) levies an excise tax “on the storage, use, or other consumption in this state of tangible personal property or the…