SFA Folio Collections, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 73 Ohio St.3d 119.] SFA FOLIO COLLECTIONS, INC., APPELLANT AND CROSS-APPELLEE v. TRACY, TAX COMMR., APPELLEE AND CROSS-APPELLANT. [Cite as SFA Folio Collections, Inc. v. Tracy,

1995-Ohio-130.] Taxation—Use tax—Out-of-state direct mail retailer not required to collect use tax, when "substantial nexus" with Ohio exists, when—R.C. 5741.01(H)(1) is constitutional. (No. 94-431—Submitted May 9, 1995—Decided August 16, 1995.) APPEAL and CROSS-APPEAL from the Board of Tax Appeals, No. 91-K-295. __________________ {¶ 1} SFA Folio Collections,…