Ohio Supreme Court December 9, 1987, No. 87-197 (Akron Golf Charities, Inc. v. Limbach)

Per Curiam.

Charities asserts that it is exempt from sales and use taxes because it is a charitable organization within-the definition of R.C. 5739.02 (B)(12). This section states in pertinent part:

“The tax does not apply to the following:

" * * *

“(12) Sales of tangible personal property or services to churches and to nonprofit organizations operated exclusively for charitable purposes in this