Ohio Supreme Court· 4/3/2002
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.
Judges: Lundberg Stratton, J.
Read full opinion on CourtListenerCited by
4 cases in this archive cite this case.
- MacDonald v. Shaker Hts. Bd. of Income Tax Rev. (Slip Opinion)Ohio Supreme Court· 2015-08-19· cited 13×
- Home Depot USA, Inc. v. LevinOhio Supreme Court· 2009-04-02· cited 6×
- Snider Crossing L.L.C. v. Warren Cty. Bd. of Rev.Ohio Court of Appeals· 2025-09-08· cited 2×
- Miller v. CantonOhio Court of Appeals· 2011-12-27· cited 1×
Cites
5 cases in this archive are cited by this case.
- Board of Education v. Franklin County Board of RevisionOhio Supreme Court· 2001-01-17· cited 72×
- Key Services Corp. v. ZainoOhio Supreme Court· 2002-04-03· cited 20×
- Newfield Publications, Inc. v. TracyOhio Supreme Court· 1999-11-10· cited 10×
- Columbus City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of RevisionOhio Supreme Court· 2001-01-16· cited 10×
- Nestle Co. v. PorterfieldOhio Supreme Court· 1971-12-29· cited 4×
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