K.S.T. Oil & Gas Co. v. Tracy

[This opinion has been published in Ohio Official Reports at 73 Ohio St.3d 97.] K.S.T. OIL & GAS CO., INC., APPELLANT, v. TRACY, TAX COMMR, APPELLEE. CVAS DRILLING, INC., APPELLANT, V. TRACY, TAX COMMR., APPELLEE. [Cite as K.S.T. Oil & Gas Co. v. Tracy,

1995-Ohio-99.] Taxation—Sales and use taxes—Items not used directly in exploring for or producing crude oil or natural gas subject to taxation—R.C. 5739.01(E)(2), applied. (Nos. 94-1454, 94-1455 and 94-1456—Submitted March 30, 1995—Decided August 16, 1995.) APPEALS from the Board of Tax Appeals, Nos. 92-A-346, 92-A-347 and 92-A- 348.…