The Ohio Board of Tax Appeals found that banking software was subject to sales tax in Cincinnati Federal Savings & Loan v. McClain, Case No. 2018-2247 (December 22, 2020). The banks purchased software for their online banking system. After initially paying tax on the purchases, the banks filed refund claims, claiming that the software was exempt as either: (i) customized personal and professional services; or (ii) accounting services. The Commissioner and the Board disagreed. The Board found that although the software package was mixed and matched to meet the banks’ needs, it was not “customized” for the banks. Further, the software was not exempt accounting services because the vendor only provided banking software; it did not provide advice on tax or similar matters. While the software provided detailed information to the banks, the Board concluded that those services did not rise to the level of accounting services.