Ryder Truck Rental, Inc. v. Schofield

LeBLANC, Judge.

This is an appeal from a judgment holding appellant was not entitled to a refund of taxes paid under protest. We affirm.

The dispute in this case centers upon the issue of whether Ryder Truck Rental, Inc., a corporation in the business of leasing trucks for private and commercial use, was entitled to a deduction, from lease taxes due to the taxing authority, for the amount of sales tax it paid upon the vehicles it leased to customers. Ryder’s attempts to claim such a deduction for the period from April, 1983 through December, 1984 and for the month of June, 1985 were disallowed.…