USAir, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 80 Ohio St.3d 411.] USAIR, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as USAir, Inc. v. Tracy,

1997-Ohio-333.] Taxation—Use tax on soft drinks and liquor sold to coach-class passengers by passenger airline service in Ohio—Assessment imposed on soft drinks by Board of Tax Appeals affirmed—Assessment imposed on liquor transactions reversed and remanded. (No. 96-2248—Submitted September 24, 1997—Decided December 10, 1997.) APPEAL from the Board of Tax Appeals, No. 94-S-276. __________________ {¶ 1} USAir Inc., appellant,…