Legal Opinion
K.S.T. Oil & Gas Co. v. Tracy
Ohio Supreme Court
Decided August 16, 1995No. Nos. 94-1454, 94-1455 and 94-1456PublishedCited by 1 opinion
1Per curiam
For the reasons that follow, we affirm the BTA’s decision.
KST seeks exemption for these items under R.C. 5739.01(E)(2), which states:
“(E) ‘Retail sale’ and ‘sales at retail’ include all sales except those in which the purpose of the consumer is:
((
“(2) * * * to use or consumer the thing transferred directly in * * * production of crude oil and natural gas * * * and services in the exploration for, and production of, crude oil and natural gas, for others are deemed engaged directly in * * * exploration for, and production of, crude oil and natural gas * * *.”
In Kilbarger Constr., Inc. v.…
2Cases cited6 opinions
- Southwestern Portland Cement Co. v. LindleyOhio Supreme Court · 1981
- Jennings & Churella Construction Co. v. LindleyOhio Supreme Court · 1984
- Lyons v. LimbachOhio Supreme Court · 1988
- Pittsburgh Plate Glass Co. v. BowersOhio Court of Appeals · 1956
- Kilbarger Construction, Inc. v. LimbachOhio Supreme Court · 1988
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- K.S.T. Oil & Gas Co. v. TracyOhio Supreme Court · 1995