Maxxim Medical, Inc. v. Tracy

[Cite as Maxxim Med., Inc. v. Tracy, 87 Ohio St.3d 337,

1999-Ohio-136.] MAXXIM MEDICAL, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Maxxim Med., Inc. v. Tracy (1999), 87 Ohio St.3d 337.] Taxation — Decision of Board of Tax Appeals finding transcutaneous electrical nerve stimulators and neuromuscular electrical stimulators subject to sales tax affirmed. (No. 98-2252 — Submitted June 23, 1999 — Decided December 29, 1999.) APPEAL from the Board of Tax Appeals, No. 94-X-224. Maxxim Medical, Inc. (“Maxxim”) sells and leases transcutaneous electrical nerve stimulators (“TENS”) and…