Joint Hospital Services, Inc. v. Lindley

Per Curiam,.

Appellant contends that the sale of linen and laundry materials to a non-profit corporation, to he used in providing a laundry and linen service for the exclusive use of the member hospitals which incorporated, control and direct it, and of other subscriber institutions all of which operate non-profit hospitals or non-profit homes for the elderly, is not subject to the sales or use tax in this state.

Appellant’s contention is premised upon R. C. 5739.-02 (B) (12), which provides:

“(B) The tax does not 'apply to the following:

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“(12) Sales of tangible personal property to churches…