Community Mut. Ins. Co. v. Tracy

Citations

• 1995 Ohio 296
• 73 Ohio St. 3d 371

Syllabus

Taxation—Sales and use taxes—Health insurance company's transaction with company that coded and organized litigation documents into a computer-accessible format not taxable—Health insurance company's transactions with company that provided information on adjudication of claims on computer tapes and transaction with company that transferred a license to use application software are taxable.