SILVER OIL CO. v. LIMBACH

No. 88-261.

44 Ohio St. 3d 118 (1989)

SILVER OIL COMPANY, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 26, 1989.


Attorney(s) appearing for the Case

Dennis M. Carson, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.


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

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases