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· 7/24/1996

NDM Acquisition Corp. v. Tracy

Citations

  • 1996 Ohio 49
  • 76 Ohio St. 3d 83

Syllabus

Taxation—Free samples of various disposable and reusable products for use in hospitals and elsewhere in the medical field—Price of free samples, against which use tax is assessed, includes not only the cost of the materials but also the internal labor and overhead costs.

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