Kempf Surgical Appliances, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 74 Ohio St.3d 517.] KEMPF SURGICAL APPLIANCES, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Kempf Surgical Appliances, Inc. v. Tracy,

1996-Ohio-289.] Taxation—Sales tax—Orthotics—Transcutaneous electrical nerve stimulators and neuromuscular electrical stimulators—Board of Tax Appeals’ decision denying exemption under R.C. 5739.02(B)(19) reversed and cause remanded for determination whether the devices are exempt as aiding in human perambutation. (No. 95-460—Submitted November 9, 1995—Decided February 14, 1996.) APPEAL…