DaimlerChrysler Corp. v. Levin

{¶ 1} In this appeal, DaimlerChrysler Corporation (“DCC”), a car manufacturer, asks the court to reverse a decision by the Board of Tax Appeals (“BTA”) that affirmed two use-tax assessments that had been affirmed by the Tax Commissioner. The assessments require DCC to pay use taxes with respect to repair parts and repair services that DCC paid for under its “goodwill repair” program. DCC had no contractual obligation to pay for the repairs at issue, but did so in order to retain and foster goodwill with its car buyers.

{¶ 2} DCC advances several arguments why the BTA’s decision should be…