Storer Communications, Inc. v. Limbach

In this case we consider inclusion of income derived from sales of non-tangible personal property in the sales factor of the three-factor formula set forth in R.C. 5733.05(B)(2) (c). For the reasons stated below, we reverse the decision of the BTA.

Under R.C. 5733.05(B)(2)(c), the sales factor of the three-factor formula is a fraction composed of the taxpayer’s business done in Ohio divided by the taxpayer’s business done everywhere. The inclusion of sales of non-tangible personal property in business done in Ohio is governed by the following pertinent language of this provision:

*194“Sales, other…