Red Fox Stables, Inc. v. Porterfield

Appellant contends that he is being denied equal protection of the law in that sales taxes áre not assessed on the sales of horses at “claiming races” in the state of Ohio. Appellant argues that all sales of “horses” must be treated the same for purposes of the Ohio Retail Sales Tax Act. Such contention assumes that tax assessments, and exemptions, are based solely on the nature of the commodity sold. That contention is without merit.

The very nature of tax assessments and exemptions requires that certain items and persons be classified. Classifications for which exemptions have been created…