Trans World Airlines, Inc. v. Porterfield

Appellant Tax Commissioner urges as his first proposition of law that the Board of Tax Appeals erred in finding and determining that appellee’s purchases of jet fuel were used directly in the rendition of a public utility service and therefore were not subject to sales taxation by virtue of the provision of R. C. 5739.01(E) (2).

Appellant contends that a consumer which is not defined by Ohio statutory law as a “ public utility, ’ ’ and which is neither taxed nor regulated as a “public utility” by the state of Ohio, is not entitled to have its purchases excepted from the Ohio sales tax on the…