Lakefront Lines, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 75 Ohio St.3d 627.] LAKEFRONT LINES, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Lakefront Lines, Inc. v. Tracy,

1996-Ohio-50.] Taxation—Motor vehicle fuel tax—R.C. 5735.14 does not exempt from taxation fuel used in operating a motor vehicle’s air conditioning equipment or in idling the vehicle. (No. 95-1216—Submitted February 1, 1996—Decided June 26, 1996.) APPEAL from the Board of Tax Appeals, Nos. 93-H-1125, 93-H-1126, 94-H-69, 94-H-70, 94-H-71 and 94-H-72. __________________ {¶ 1} Lakefront Lines, Inc., appellant,…