Columbia Gas of Ohio, Inc. v. Limbach

[This opinion has been published in Ohio Official Reports at 69 Ohio St.3d 462.] COLUMBIA GAS OF OHIO, INC., APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE. [Cite as Columbia Gas of Ohio, Inc. v. Limbach,

1994-Ohio-535.] Taxation—Public utilities—Sales tax—Motor vehicles excepted from tax, when— R.C. 5739.01(E) and 5739.01(P), applied—Advertising services purchases taxable when an element of tangible personal property is involved—R.C. 5739.13 mandates imposition of a penalty in the event of an assessment— Tax Commissioner has full discretion to partially…