Kempf Surgical Appliances, Inc. v. Tracy

Citations

• 1996 Ohio 289
• 74 Ohio St. 3d 517

Syllabus

Taxation—Sales tax—Orthotics—Transcutaneous electrical nerve stimulators and neuromuscular electrical stimulators—Board of Tax Appeals' decision denying exemption under R.C. 5739.02(B)(19) reversed and cause remanded for determination whether the devices are exempt as aiding in human perambutation.