Howell Air, Inc. v. Porterfield

Appellant is engaged in the business of selling aircraft and holds an Ohio vendor’s license. It filed with the Tax Commissioner two requests for reimbursement of sales taxes, alleged to have been illegally or erroneously paid to the state of Ohio on its sale in Ohio of two aircraft. The requests for reimbursement were based solely upon the claim that the aircraft in question were not subject to sales taxes by virtue of the last sentence of Section 4561.18, Revised Code. The claims for reimbursement were denied by the Tax Commissioner. Those orders were affirmed by decision of the Board of Tax…