Akron Golf Charities, Inc. v. Limbach

Charities asserts that it is exempt from sales and use taxes because it is a charitable organization within-the definition of R.C. 5739.02 (B)(12). This section states in pertinent part:

“The tax does not apply to the following:

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“(12) Sales of tangible personal property or services to churches and to nonprofit organizations operated exclusively for charitable purposes in this state, no part of the net income of which inures to the benefit of any private shareholder or individual and no substantial part of the activities of which consists of carrying on propaganda or otherwise attempting…