Time Warner Operations, Inc. v. Wilkins

*560{¶ 1} The issue in these cases is whether Time Warner should have collected sales tax on rental fees it charged customers for converter boxes. For the reasons that follow, we conclude that Time Warner should have collected sales tax for the rental of the converter boxes.

{¶ 2} In these two consolidated cases, Time Warner Operations, Inc. and Time Warner Entertainment (collectively, “Time Warner”) challenge the Tax Commissioner’s finding that they owed sales tax on the rental fees they collected from their customers for the use of Time Warner’s converter boxes for the period July 1, 1992,…