Ohio Bank Can Try Again for Sales Tax Refund, High Court Says

The Ohio Supreme Court rejected one of Cincinnati Federal Savings & Loan Co.'s arguments that it is entitled to a refund of sales tax it paid on account-processing services, but gave it a chance to make a second argument before the state tax appeals board.

Fiserve Solutions Inc. didn’t furnish nontaxable accounting services that would otherwise be performed by individuals or that require licensure, the court ruled in an unsigned opinion Tuesday. Instead, the services are automatic data processing or electronic information services that constitute taxable sales, the court said.

But the court found the Board ...