Cincinnati Golf Management, Inc. v. Testa

{¶ 1} In this case, the appellants, Cincinnati Golf Management, Inc. (“CGMI”) and the city of Cincinnati, challenge a consumer’s use-tax assessment issued by the tax commissioner against CGMI. The commissioner assessed tax with respect to purchases that the commissioner deemed to be taxable under the sales- and use-tax laws of Ohio. CGMI and the city assert that because CGMI made the purchases as an agent for the city of Cincinnati, the purchases were exempt as “[s]ales to * * * [a] political subdivision[ ]” pursuant to R.C. 5739.02(B)(1).

{¶ 2} Both the tax commissioner and the Board of Tax…