Marc Glassman, Inc. v. Levin

{¶ 1} The Tax Commissioner appeals from the decision of the Eighth District Court of Appeals that reversed the Board of Tax Appeals and held that the Tax Commissioner erred when he assessed use tax against Marc Glassman, Inc. (“Marc Glassman”) for the audit period January 1, 1999, through September 30, 2001. The assessment relates to services Marc Glassman purchased from National Data Corporation and Envoy Corporation. The issue is whether the purchased services constituted “electronic information services,” which are subject to sales and use tax pursuant to R.C. 5741.02(A)(1), 5741.01(M),…