Ohio Court of Appeals January 6, 1992, Nos. 59598 and 59599. (Denis Copy Co. v. Limbach)

Nahra, Presiding Judge.

This appeal arises from the decision of the Board of Tax Appeals (“BTA”) in which it affirmed the Tax Commissioner’s determination that Denis Copy

*770

Company, appellant, was required to pay sales tax assessments and penalties of $277,579.41 during the tax period from 1981 through 1985.