Key Serv. Corp. v. Zaino

Citations

• 2002 Ohio 1488
• 95 Ohio St. 3d 11

Syllabus

Taxation—Sales and use taxes—Taxpayer who provides electronic information services to an affiliate qualifies as a \provider of electronic information services\ under R.C. 5739.071 and may be entitled to twenty-five percent refund of sales and use taxes paid for items used to provide those services.