CNG Development Co. v. Limbach

First, on the commissioner’s appeal, the commissioner argues that the BTA’s analysis of the permissive tax procedures is incorrect and, alternatively, that CNG did not overcome its burden to establish the extent of her error by showing where the sales occurred. We disagree with the commissioner that the BTA misanalyzed the permissive tax procedures, but agree that CNG did not establish the extent of the commissioner’s error.

Under R.C. Chapters 5739 and 5741, counties and other taxing authorities may impose permissive sales and use taxes. R.C. 5739.01 states that “[a]ll sales are presumed to…