C & D Truck & Equipment Services, Inc. v. Tracy

David T. Matia, Judge.

AGA Gas, Inc., C & D Truck Equipment Services, Inc., and Kronheim’s Furniture Inc., appellants, appeal the decision and order of the Board of Tax Appeals affirming the decision of Roger W. Tracy, Tax Commissioner of Ohio, appellee. This decision denied a sales tax refund for truck repair costs. This court, finding no error, affirms the decision of the Board of Tax Appeals.

AGA Gas, Inc. (“AGA”) produced and sold various types of industrial and metal gases which it delivered to its customers. These gases were’ delivered in two ways. Customers who required large quantities…