Ohio Supreme Court August 1, 1990, Nos. 89-1670 and 89-1671 (Van Dyne Crotty Co. v. Limbach)

Per Curiam.

Prior to November 15, 1981, companies that cleaned the tangible personal property of others and companies that operated a towel and linen service neither paid sales tax on purchases of items used directly in their businesses nor collected sales tax on transactions with their customers. According to former R.C. 5739.