MIB, Inc. v. Tracy

Appellant first contends that the members’ requests for information are not taxable under former R.C. 5739.01(B)(3)(e) because the members do not have direct access to the computer where the information is stored. The essence of MIB’s contention is that because the members do not have direct control of the main computer where information is stored, the members do not receive access to its computer equipment. We disagree.

Although the tax at issue is the use tax, R.C. 5741.02(C)(2) excepts from the application of the use tax the acquisition of tangible personal property and services “which, if…