East Ohio Gas Co. v. Limbach

I

East Ohio in its cross-appeal asserts that the BTA erred in failing to determine whether the purchases of parts and supplies for the purchased and leased motor vehicles were excepted from taxation by R.C. 5739.01(E)(2), as used directly in the rendition of “public utility services” as defined by former R.C. 5739.01(Q), now (P); that the BTA failed to give effect to a stipulation that the numerator of the apportionment fraction used by the commissioner to determine the percentage of taxable purchases of these parts and supplies should be reduced and that the BTA erred in affirming the amount…