Ohio Board of Tax Appeals Says Services are Not Taxable when True Object is Data Authorization

In a case involving a financial services company providing certain debit and disbursement authorization services that involve various steps and parties, the Ohio Board of Tax Appeals held that when the true object of the provided service is data authorization, the transaction is not taxable, rather than taxable as automatic data processing, electronic information services, or computer services under Ohio law.

Source Deloitte

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