Great Lakes Bar Control, Inc. v. Testa (Slip Opinion)

Citations

• 2018 Ohio 5207

Syllabus

Taxation—Sales tax on \building maintenance and janitorial services\ under R.C. 5739.01(B)(3)(j)—Appellee's beer-line service is not a \building maintenance and janitorial service\ within meaning of R.C. 5739.01(II)—Board of Tax Appeals' decision reversing tax commissioner's assessment affirmed.