General Motors Corp. v. Wilkins

Francis E. Sweeney, Sr., J.

{¶ 1} General Motors Corporation (“GM”) appeals from a Board of Tax Appeals (“BTA”) decision affirming use-tax assessments against GM for amounts it paid for parts and services provided by GM’s Ohio dealers to repair motor vehicles under GM’s warranty and special-policy repair programs.

{¶ 2} Agreements between GM and its dealers, entitled “Dealer Sales and Service Agreements,” provided that the dealers would perform all repairs covered by warranty or a repair program on each qualified vehicle, using only GM-approved parts. The services and parts provided by the…