ÿþ<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:st1="urn:schemas-microsoft-com:office:smarttags" xmlns="http://www.w3.org/TR/REC-html40"> <head> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=ProgId content=FrontPage.Editor.Document> <meta name=Generator content="Microsoft FrontPage 5.0"> <meta name=Originator content="Microsoft Word 10"> <link rel=File-List href="cases_pending_board_of_tax_appeals_files/filelist.xml"> <link rel=Edit-Time-Data href="cases_pending_court_of_appeals_files/editdata.mso"> <!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style> <![endif]--> <title>CASES PENDING COURT OF APPEALS </title> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="PostalCode"/> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="place"/> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="address"/> <o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="Street"/> <!--[if gte mso 9]><xml> <w:WordDocument> <w:Zoom>75</w:Zoom> <w:SpellingState>Clean</w:SpellingState> <w:GrammarState>Clean</w:GrammarState> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if !mso]><object classid="clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D" id=ieooui></object> <style> st1\:*{behavior:url(#ieooui) } </style> <![endif]--> <style> <!-- /* Font Definitions */ @font-face {font-family:"Arial Unicode MS"; 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text-decoration: underline; text-underline: single" href="http://www.towetax.com/home.html"> <span style="TEXT-DECORATION: none"> <img id="_x0000_i1037" height="170" src="http://www.towetax.com/towe4.jpg" width="241" border="0"></span></a></td> <td style="PADDING-RIGHT: 2.25pt; PADDING-LEFT: 2.25pt; PADDING-BOTTOM: 2.25pt; PADDING-TOP: 2.25pt" noWrap width="447"> <h1>&nbsp;</h1> <h1><span style="font-size: 20pt">&nbsp; </span><span style='font-size:20.0pt;mso-fareast-font-family:"Arial Unicode MS"; mso-font-kerning:16.0pt'>Cases Pending Court of Appeals <o:p></o:p></span></h1> <h2><span style='mso-fareast-font-family:"Arial Unicode MS"'><span style='mso-spacerun:yes'> </span>Through December 2006<o:p></o:p></span></h2> <p class="MsoNormal" style="FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt; COLOR: #294194; FONT-FAMILY: Times New Roman; TEXT-ALIGN: center" align="center">&nbsp;</p> <h2>&nbsp;</h2> </td> </tr> </table> <h2><span style='mso-fareast-font-family:"Arial Unicode MS";text-transform: uppercase;mso-bidi-font-style:normal'><o:p>&nbsp;</o:p></span></h2> <p class=MsoNormal><span style='mso-fareast-font-family:"Arial Unicode MS"'><o:p>&nbsp;</o:p></span></p> <div style='border:none;border-top:solid windowtext 1.0pt;mso-border-top-alt: solid windowtext .5pt;padding:1.0pt 0in 0in 0in'> <h3 style='border:none;mso-border-top-alt:solid windowtext .5pt;padding:0in; mso-padding-alt:1.0pt 0in 0in 0in'><span style='mso-fareast-font-family:"Arial Unicode MS"; text-transform:uppercase'><o:p>&nbsp;</o:p></span></h3> <h3 style='border:none;mso-border-top-alt:solid windowtext .5pt;padding:0in; mso-padding-alt:1.0pt 0in 0in 0in'><span style='mso-fareast-font-family:"Arial Unicode MS"; text-transform:uppercase'>Use Tax <o:p></o:p></span></h3> </div> <p class=StyleHeading5Bold><span style='mso-fareast-font-family:"Arial Unicode MS"'>MARC GLASSMAN INC 87766 File 2/15/2005 <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'>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. <o:p></o:p></span></p> <div style='border:none;border-bottom:solid windowtext 1.0pt;mso-border-bottom-alt: solid windowtext .5pt;padding:0in 0in 1.0pt 0in'> <p class=MsoNormal style='border:none;mso-border-bottom-alt:solid windowtext .5pt; padding:0in;mso-padding-alt:0in 0in 1.0pt 0in'><o:p>&nbsp;</o:p></p> </div> <p class=MsoNormal align=center style='text-align:center'><o:p>&nbsp;</o:p>&nbsp;</p> <p class="MsoNormal" style="text-align: center; font-size: 12.0pt; font-family: Times New Roman; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin-bottom: .0001pt" align="center"> <a title="Click for Cases Pending Court of Appeals." href="cases_pending_court_of_appeals.html" style="color: blue; text-decoration: underline; text-underline: single"> <span style="text-decoration: none"><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"/> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"/> <v:f eqn="sum @0 1 0"/> <v:f eqn="sum 0 0 @1"/> <v:f eqn="prod @2 1 2"/> <v:f eqn="prod @3 21600 pixelWidth"/> <v:f eqn="prod @3 21600 pixelHeight"/> <v:f eqn="sum @0 0 1"/> <v:f eqn="prod @6 1 2"/> <v:f eqn="prod @7 21600 pixelWidth"/> <v:f eqn="sum @8 21600 0"/> <v:f eqn="prod @7 21600 pixelHeight"/> <v:f eqn="sum @10 21600 0"/> </v:formulas> <v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/> <o:lock v:ext="edit" aspectratio="t"/> </v:shapetype><v:shape id="_x0000_s1030" type="#_x0000_t75" href="file:///C:\Documents%20and%20Settings\Administrator\Desktop\OPC%204th%202006\2UPLOAD\OhioPendingCaseReport.html" title="C:\Documents and Settings\Administrator\Desktop\OPC 4th 2006\2UPLOAD\OhioPendingCaseReport.html" style='width:15.75pt;height:22.5pt'> <v:imagedata src="cases_pending_board_of_tax_appeals_files/image001.wmz" o:title="MCDD01815_0000%5b1%5d"/> </v:shape></span></a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <a title="Click to Return to the Cases Pending Report Homepage." href="OhioPendingCaseReport.html" style="color: blue; text-decoration: underline; text-underline: single"> <span style="text-decoration: none"><v:shape id="_x0000_s1031" type="#_x0000_t75" href="file:///C:\Documents%20and%20Settings\Administrator\Desktop\OPC%204th%202006\2UPLOAD\cases_pending_board_of_tax_appeals.htm" title="C:\Documents and Settings\Administrator\Desktop\OPC 4th 2006\2UPLOAD\cases_pending_supreme_court.html" style='width:15.75pt;height:22.5pt'> <v:imagedata src="cases_pending_board_of_tax_appeals_files/image002.wmz" o:title="MCDD01816_0000%5b1%5d"/> </v:shape></span></a></p> <p class="MsoNormal" style="font-size: 12.0pt; font-family: Times New Roman; margin-left: 0in; margin-right: 0in; margin-top: 0in; margin-bottom: .0001pt"> <span style="font-size: 10pt; font-family: Arial Unicode MS">&nbsp;</span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'>Questions on any of these topics or state and local taxes in general? <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'>Feel free to contact any of our state and local tax professionals at 937-698-7086 or via email at info@towetax.com. <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'>The information contained on this webpage is believed to be accurate, however, we provide this information with no guarantee of accuracy or completeness and make no warranty, express or implied. Please contact a professional at Towe &amp; Associates before acting upon any information provided.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'><o:p>&nbsp;</o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'><span style='mso-spacerun:yes'> </span>Presented as a courtesy by:<o:p></o:p></span></p> <p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt; font-family:"Arial Unicode MS"'><span style='mso-spacerun:yes'> </span></span><b><span style='font-size:11.0pt;font-family:"Arial Unicode MS"'>Towe &amp; Associates</span></b><span style='font-size:11.0pt;font-family:"Arial Unicode MS"'><o:p></o:p></span></p> <p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt; font-family:"Arial Unicode MS"'><span style='mso-spacerun:yes'> </span></span> <st1:Street><st1:address><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'>415 South Miami Street</span></st1:address></st1:Street><span style='font-size:10.0pt; font-family:"Arial Unicode MS"'><o:p></o:p></span></p> <p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt; font-family:"Arial Unicode MS"'><span style='mso-spacerun:yes'> </span></span><st1:place><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'>West Milton, OH </span> <st1:PostalCode><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'>45383</span></st1:PostalCode></st1:place><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'><o:p></o:p></span></p> <p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt; font-family:"Arial Unicode MS"'><span style='mso-spacerun:yes'> </span>Phone: 937-698-7086<o:p></o:p></span></p> <p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt; font-family:"Arial Unicode MS"'><span style='mso-spacerun:yes'> </span>Fax: 937-698-7149<o:p></o:p></span></p> <p class=MsoNormal style='margin-left:.5in'><b style='mso-bidi-font-weight: normal'><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'><span style='mso-spacerun:yes'> </span><a href="http://www.towetax.com/home.html"><span style='font-family:"Times New Roman"'>www.towetax.com</span></a></span></b><span class=MsoHyperlink><b style='mso-bidi-font-weight:normal'><span style='mso-fareast-font-family:"Arial Unicode MS"'><o:p></o:p></span></b></span></p> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <p class=MsoNormal><o:p>&nbsp;</o:p></p> </div> </body> </html>