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SOUTHERN CONTRACTORS, INC. v. LIMBACH

No. 1826.

67 Ohio App.3d 237 (1990)

SOUTHERN CONTRACTORS, INC., Appellant, v. LIMBACH, Tax Commr., Appellee.

Court of Appeals of Ohio, Medina County.

Decided April 4, 1990.

Attorney(s) appearing for the Case

Stephen J. Brown, for appellant.

Anthony J. Celebrezze, Jr., Attorney General, and Floyd J. Miller, Assistant Attorney General, for appellee.

CACIOPPO, Judge.

Southern Contractors Equipment, Inc. (Southern Contractors) appealed to the Board of Tax Appeals from a decision of the Tax Commissioner. The Tax Commissioner affirmed a sales and use tax assessment against Southern Contractors which included a penalty. The board found that Southern Contractors is an Ohio corporation located in Medina, Ohio, which sells new construction and mining equipment on behalf of manufacturers. The board also found that Southern...

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