Bay Mechanical & Electrical Corp. v. Testa

[Cite as Bay Mechanical & Elec. Corp. v. Testa, 133 Ohio St.3d 423,

2012-Ohio-4312.] BAY MECHANICAL & ELECTRICAL CORPORATION, APPELLANT, v. TESTA, TAX COMMR., APPELLEE. [Cite as Bay Mechanical & Elec. Corp. v. Testa, 133 Ohio St.3d 423,

2012-Ohio-4312.] Sales tax—R.C. 5739.01—Taxpayer burden—Decision affirmed. (No. 2011-1197—Submitted August 22, 2012—Decided September 26, 2012.) APPEAL from the Board of Tax Appeals, No. 2008-K-1687. ____________________ Per Curiam. {¶ 1} In this case, Bay Mechanical & Electrical Corporation, a specialty mechanical contractor, challenges a sales-tax assessment…