J.C. Penney Co. v. Limbach

Under the provisions of R.C. Chapter 5739, sales tax, and R.C. Chapter 5741, use tax, different kinds of property are either taxable or exempt. Broadly speaking, the issue in this case is whether or not the Board of Tax Appeals properly applied the provisions of these two chapters to the J.C. Penney catalog operation. Therefore we begin our discussion with a description of that operation.

When a customer wishes to place an order from the J.C. Penney catalog, he may place his order by filling out and mailing in an order form directly to the catalog distribution center. In the alternative, a…