Fliteways, Inc. v. Lindley

In this cause, we must decide whether the board properly determined that R.C. 5739.01(E)(1) excepts from sales and use taxation1 Fliteways’ (1) leases of airplanes used in its charter service and flight-training school, (2) purchases of fuel used in its charter service and flight-training school, and (3) purchases of airplanes for resale (by transferring title) where these airplanes were not promptly resold and were thus used prior to resale in Fliteways’ charter service and flight-training school. For the reasons set forth, we conclude that only the purchases of airplanes for resale are…