Did Commissioner Err in Assessing Use Tax on Training Courses as 'Computer Services?'

Provider Also Claims Tax Statute is Unconstitutional

Global Knowledge Training, LLC v. Richard A. Levin, Tax Commissioner of Ohio, Case no. 2009-1543

State Board of Tax Appeals

ISSUES:

* Do educational courses provided by a third-party contractor that train a customer's employees in the use of switches and routers and related software fall within a provision of state law that assesses Ohio use tax on training programs that "instruct computer programmers and operators in the use of computer equipment and its system software?"

* Are the provisions of state law that impose use tax on computer training programs unconstitutionally vague and/or in violation of other constitutional provisions?