Per Curiam.
Silver Oil claims that it sold the fuel to USTI for exportation. The tax and claimed exception are contained in R.C. 5735.05:
"To provide revenue for maintaining [and improving] the state highway system * * * an excise tax is hereby imposed on all dealers in motor vehicle fuel upon the use, distribution, or sale within the state by them of motor vehicle fuel * * * provided that no tax is hereby imposed upon the following transactions:
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.