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COLUMBIA GAS OF OHIO, INC. v. LIMBACH

No. 92-2447.

69 Ohio St.3d 462 (1994)

COLUMBIA GAS OF OHIO, INC., APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided June 22, 1994.

Attorney(s) appearing for the Case

Allan E. Roth and Theodore J. Gallagher, for appellee and cross-appellant.

Lee Fisher, Attorney General and Barton A. Hubbard, Assistant Attorney General, for appellant and cross-appellee.

Per Curiam.

The decision of the BTA is affirmed in part and reversed in part.

I

As to the motor vehicle issue, the decision of the BTA is affirmed. The commissioner contends that the BTA erred in excepting the eleven motor vehicles from tax, while Columbia says the BTA erred in not excepting another fifty-nine vehicles.

R.C. 5739.01(E), as pertinent, provides:

"`Retail sale' and...

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