Epic Aviation, L.L.C. v. Testa (Slip Opinion)

{¶ 1} In this case, the tax commissioner, appellee, denied a claim for a refund of sales tax brought by appellant, Epic Aviation, L.L.C. (“Epic”), a vendor of jet fuel, on behalf of its consumer, AirNet Systems, Inc. (“AirNet”), and the Board of Tax Appeals (“BTA”) affirmed. Epic argues that AirNet purchased the jet fuel intending to use the fuel “directly in the rendition of a public utility service” under R.C. 5739.02(B)(42)(a) and that the purchases are therefore exempt from sales tax. AirNet does not hold a certificate of public convenience and necessity from the federal government, and…