Legal Opinion
Youngstown Sheet & Tube Co. v. Lindley
Ohio Supreme Court
Decided December 7, 1978No. 78-380PublishedCited by 13 opinions
1Opinion of the Court
Wnvr/rATvr B. Brown, J.
The main issue presented by the instant cause is whether it was reasonable and lawful for the board to find that demurrage charges are excepted from use tax, pursuant to R. C. 5739.02(B) (11), as costs for the “transportation of persons or property.”3
*305Pursuant to it. C. 5739.02 and 5741.02, the state of Ohio levies a sales or a use tax on all . tangible personal property sold at retail or stored, used or consumed within its borders. R. C. 5739.02 levies a sales tax on any property sold in the state, ft. 0. 5741.02 levies a use tax on any property sold out of state but…
2Cases cited6 opinions
- Swift & Co. v. Hocking Valley Railway Co.Supreme Court of the United States · 1917
- Turner, Dennis & Lowry Lumber Co. v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of the United States · 1926
- Interstate Commerce Commission v. Oregon Pacific Industries, Inc.Supreme Court of the United States · 1975
- Lehigh Valley R. v. United StatesCourt of Appeals for the Third Circuit · 1911
- Grabler Manufacturing Co. v. KosydarOhio Supreme Court · 1973
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Hoffman v. State Medical BoardOhio Supreme Court · 2007
- Osborne Bros. Welding Supply, Inc. v. LimbachOhio Supreme Court · 1988
- Charvat v. Farmers Insurance Columbus, Inc.Ohio Court of Appeals · 2008
- State v. Nelson (Slip Opinion)Ohio Supreme Court · 2020
- Thomas v. Logue, Admr. of Ohio Bur. of Workers' Comp.Ohio Court of Appeals · 2022
8 more not listed; retrieve them via the Exa API.