Beaver Excavating Co. v. Testa

{¶ 1} This case challenges the constitutionality of the Ohio commercial-activity tax (“CAT”), R.C. Chapter 5751, as applied to gross receipts from motor-vehicle-fuel sales. In particular, we are asked to determine whether the imposition of the CAT on revenues derived from the sales of motor-vehicle fuel is unconstitutional because it contravenes the Ohio Constitution, Article XII, Section 5a. For the reasons that follow, we hold that the expenditure of the CAT revenue that is derived from motor-vehicle-fuel sales contravenes the Ohio Constitution. There fore, we reverse the judgment of the…