Moulton Gas Serv., Inc. v. Zaino

[This decision has been published in Ohio Official Reports at 97 Ohio St.3d 48.] MOULTON GAS SERVICE, INC., APPELLEE AND CROSS-APPELLANT, v. ZAINO, TAX COMMR., APPELLANT AND CROSS-APPELLEE. [Cite as Moulton Gas Serv., Inc. v. Zaino,

2002-Ohio-5309.] Taxation—Use tax—Exemptions—R.C. 5739.02(B)(15) packaging exemption— Liquid propane delivery truck bobtail tanks are not packages within the meaning of R.C. 5739.02(B)(15) and therefore not exempt from use tax— Bulk tanks used to store liquid propane transferred from bobtail tanks cannot be considered packaging equipment for bobtail tanks and…