A SCHULMAN INC                                                 Case    06-1944                                   File      10/23/2006

THE TAX COMMISSIONER CONTENDS THAT THE BTA ERRED IN ITS DECISION OF DETERMINING THAT ANY OF THE ASSESSED ITEMS CHARACTERIZED BY THE TAXPAYER IN ITS NOTICE OF APPEAL AS "EXTRUDER SCREWS, EXTRUDER BARRELS, PELLETIZERS AND GAUGES" QUALIFIED, IN WHOLE OR IN PART, FOR EXEMPTION FROM PERSONAL PROPERTY AS "DIES" WITHIN THE MEANING OF R.C. 5701.03.

            

AIR PRODUCTS & CHEMICALS INC                 Case    06-2062                                   File      11/06/2006

THE TAXPAYER DISAGREES WITH THE METHODOLOGY USED IN THE AUDIT AND CONTENDS THEY SHOULD BE ALLOWED A DEDUCTION FROM BOOK VALUE FOR THEIR MACHINERY AND EQUIPMENT DUE TO ECONOMIC OBSOLESCENCE.

           

J M SMUCKER LLC                                               Case    06-0355                                   File      02/21/2006

THE TAXPAYER REQUESTS ABATEMENT OF A PERSONAL PROPERTY TAX LATE FILING PENALTY ASSESSMENTS.

            

SHILOH AUTOMOTIVE INC 2001                       Case    06-1384                                   File      07/21/2006

THE TAXPAYER CONTENDS THAT THEIR PURCHASE OF THE ASSETS ASSOCIATED WITH THE MTD AUTOMOTIVE DIVISION WAS AN ARM'S LENGTH TRANSACTION.  THE TAXPAYER FURTHER CONTENDS THAT THE AMOUNT RECORDED IN ITS BOOKS AND RECORDS DOES REFLECT THE TRUE VALUE OF SUCH      PROPERTY AS OF THE DATE OF ACQUISITION. (2 CASES)

           

Sales   Tax

           

AMERITECH PUBLISHING INC                          Case    07-0577                                   File      03/30/2007

 THE TAXPAYER CONTENDS PAPER AND PRINTING AND RELATED SERVICES, WHICH WERE USED TO PRINT TELEPHONE DIRECTORIES OUTSIDE THE STATE OF OHIO, ARE NOT SUBJECT TO USE TAX.

           

Use Tax

           

DAIMLER CHRYSLER CORP                              Case    06-1731                                   File      09/15/2006

THE TAXPAYER CONTENDS THAT THE GOODWILL REPAIRS PERFORMED BY DEALERS ON CUSTOMER VEHICLES DO NOT INVOLVE A REPAIR OF PERSONAL PROPERTY AND ARE NOT SUBJECT TO TAX. (2 CASES)

           

MARC GLASSMAN INC                                        Case    07-0328                                   File      02/20/2007

TAXPAYER CONTENDS PURCHASES FROM NDC AND ENVOY FOR SERVICES RELATED TO PHARMACY INFORMATION ARE PERSONAL OR PROFESSIONAL SERVICES, ARE RESOLD, WERE OVERSTATED, OR ARE OTHERWISE NOT SUBJECT TO THE USE TAX.   PENDING CERT. AT COURT.

           

SMINK ELECTRIC INC                                         Case    07-0320                                   File      02/16/2007

THE TAXPAYER REQUESTS REMISSION OF PENALTY AND PREASSESSMENT INTEREST.