Laurel Transp., Inc. v. Zaino

[This decision has been published in Ohio Official Reports at 92 Ohio St.3d 220.] LAUREL TRANSPORTATION, INC., APPELLEE, v. ZAINO, TAX COMMR., APPELLANT. [Cite as Laurel Transp., Inc. v. Zaino,

2001-Ohio-167.] Taxation—Use tax applicable to airplane purchased out of state and furnished to users along with fuel and pilot for an hourly fee. (No. 00-1018—Submitted May 30, 2001—Decided July 5, 2001.) APPEAL from the Board of Tax Appeals, No. 97-J-1617. __________________ Per Curiam. {¶ 1} During August 1991, Laurel Transportation, Inc. (“Laurel”) purchased a 1987 Cessna Citation III (“Citation…