Cent. Transport, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 72 Ohio St.3d 296.] CENTRAL TRANSPORT, INC. ET AL., APPELLANTS, v. TRACY, TAX COMMR., APPELLEE. [Cite as Cent. Transport, Inc. v. Tracy,

1995-Ohio-220.] Taxation—Sales and use taxes—Purchases of batteries, facsimile machines, printers and forklifts for own use at locations outside Ohio by common carrier authorized to transport commodities throughout the United States— Items are not stored or opened in Ohio but placed almost immediately on outgoing trucks headed out of state—Taxable event occurs, when. (No. 94-1449—Submitted February…