Rumpke Container Serv., Inc. v. Zaino

[This decision has been published in Ohio Official Reports at 94 Ohio St.3d 304.] RUMPKE CONTAINER SERVICE, INC., ET AL., APPELLANTS, v. ZAINO, TAX COMMR., APPELLEE. [Cite as Rumpke Container Serv., Inc. v. Zaino,

2002-Ohio-792.] Taxation—Sales tax on purchases of trucks, truck parts, and containers that are placed on the trucks for hauling waste materials by company in the business of collecting and transporting waste, refuse, and trash from customers’ commercial, construction, and industrial sites for disposal in its landfills—Exemptions—R.C. 5739.02(B)(32)—Board of Tax Appeals’ denial of…