Legal Opinion
Federated Department Stores, Inc. v. Lindley
Ohio Supreme Court
Decided December 14, 1983No. 83-147PublishedCited by 7 opinions
1Opinion of the CourtCelebrezze, C.J.
The issue presented is whether the transactions with the advertising agency for the production of taped advertisements and the purchase of radio and television broadcasting time for airing them are exempt from the sales and use taxes.
Federated maintains that the transfer of tangible personal property from the advertising agency is an inconsequential element of the personal service performed and is not taxable under R.C. 5739.01(B). We disagree.
R.C. 5739.01(B) provides in pertinent part that:
“* * * Other than as provided in this section, ‘sale’ or ‘selling’ do not include professional,…
2Cases cited19 opinions
- Citizens Financial Corp. v. PorterfieldOhio Supreme Court · 1971
- Accountant's Computer Services, Inc. v. KosydarOhio Supreme Court · 1973
- White Motor Corp. v. KosydarOhio Supreme Court · 1977
- PPG Industries, Inc. v. KosydarOhio Supreme Court · 1981
- Federated Department Stores, Inc. v. KosydarOhio Supreme Court · 1976
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3Cited by7 opinions
- Sharp v. Direct Resources for Print, Inc., Texas Court of Appeals, 3rd District (Austin)1995
- Dine Out Tonight Club, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 1989
- Compuserve, Inc. v. LindleyOhio Court of Appeals · 1987
- Panther II Transp., Inc. v. Seville Bd. of Tax Rev.Ohio Court of Appeals · 2012
- John Sharp, Comptroller of Public Accounts for the State of Texas Dan Morales, Attorney General of the State of Texas And Martha Whitehead, Successor to Kay Bailey Hutchison, Treasurer of the State of Texas v. Direct Resources for Print Inc. (Formerly ATC Communications, Inc.), Texas Court of Appeals, 3rd District (Austin)1995
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