An installer of electronic security systems for commercial and residential customers offered to link the security system to another business, such as an emergency contact business, as part of the installation process. If the security system was triggered, signals would be conveyed over telephone lines and the emergency contact business would contact the police or fire department or other appropriate institution. The taxpayer asserted that the services were not taxable because they were not included in the Ohio statute on taxable services and that neither his employees nor his equipment were providing the actual monitoring service. However, the Court ruled that the taxpayer, though he does not perform the actual monitoring, makes it possible for the monitoring to be performed. Therefore, the Court considered him to be providing a security service, which is taxable under Ohio code. (Robert J. Beck vs. Thomas M. Zaino, August 20, 2004)