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WBNS TV, INC. v. TRACY

No. 94-1432.

75 Ohio St.3d 572 (1996)

WBNS TV, INC., APPELLEE, v. TRACY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided June 5, 1996.

Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, Raymond D. Anderson and Anthony L. Ehler; Jones, Day, Reavis & Pogue and Roger F. Day, for appellee.

Betty D. Montgomery, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellant.

Dale V. Bring; Vorys, Sater, Seymour & Pease and Gary J. Saalman, urging affirmance for amicus curiae, Ohio Association of Broadcasters.

DOUGLAS, J.

The issue in this appeal is whether the purchase of ratings information by a television station is exempt from taxation pursuant to R.C. 5739.01(B)(5).1 This statute provides, in part, that:

"* * * Other than as provided in this section, `sale' and `selling' do not include professional, insurance, or personal service transactions which involve the transfer of tangible...

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