Ohio Appeals Board Affirms Denial of Sales and Use Tax Refund for Humana Distribution Center

The Ohio Board of Tax Appeals (BTA) July 8 affirmed the Tax Commissioner’s final determination denying Humana’s sales and use tax refund application. Humana maintained a pharmaceutical distribution center and filed a refund request, alleging that it paid use tax on several transactions including autobagger, conveyer, and computer equipment purchases, which were exempt under the warehouse exemption. The commissioner found that Humana didn’t show proof of tax paid and didn’t prove where its pharmaceuticals were transported and to whom. Therefore, it denied the request and Humana protested. The BTA found: 1) Humana didn’t present credible evidence that the commissioner erred ...