Columbia Gas of Ohio, Inc. v. Limbach

The decision of the BTA is affirmed in part and reversed in part.

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As to the motor vehicle issue, the decision of the BTA is affirmed. The commissioner contends that the BTA erred in excepting the eleven motor vehicles from tax, while Columbia says the BTA erred in not excepting another fifty-nine vehicles.

R.C. 5739.01(E), as pertinent, provides:

“ ‘Retail sale’ and ‘sales at retail’ include all sales except those in which the purpose of the consumer is:

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“(2) To * * * use or consume the thing transferred * * * directly in the rendition of a public utility service * * *.”

R.C. 5739.0KP)…