Maxxim Medical, Inc. v. Tracy
This text of 666 N.E.2d 1140 (Maxxim Medical, Inc. v. Tracy) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Under Kempf Surgical Appliances, Inc. v. Tracy, we grant Maxxim’s motion to remand this matter to the BTA for it to rule on whether the equipment supplements impaired functions of the human body or aids human perambulation. We note that Maxxim had conceded that this equipment does not support weakened or non-functioning parts of the human body.
Furthermore, we reserve judgment on whether R.C. 4121.44(F) relieves Maxxim from collecting the sales tax when the Bureau of Workers’ Compensation pays for the equipment for Maxxim’s customers.
Judgment accordingly.
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Cite This Page — Counsel Stack
666 N.E.2d 1140, 76 Ohio St. 3d 1201, Counsel Stack Legal Research, https://law.counselstack.com/opinion/maxxim-medical-inc-v-tracy-ohio-1996.