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CHRYSLER CORP. v. TRACY

No. 94-380.

73 Ohio St.3d 26 (1995)

CHRYSLER CORPORATION, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 9, 1995.

Attorney(s) appearing for the Case

Teaford, Rich, Coffman & Wheeler and Robert J. Kosydar, for appellant.

Betty D. Montgomery, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.

Emens, Kegler, Brown, Hill & Ritter Co., L.P.A., Paul D. Ritter, Jr., and Holly R. Fischer, urging affirmance for amicus curiae, Enron Access Corp.

Emens, Kegler, Brown, Hill & Ritter Co., L.P.A., Thomas W. Hill and O. Judson Scheaf III, urging affirmance for amicus curiae, Ohio Oil and Gas Association, Inc.

Per Curiam.

R.C. 5739.02(B)(7) states:

"(B) The [sales] tax does not apply to the following:

"* * *

"(7) Sales of natural gas by a natural gas company * * *, if in each case the thing sold is delivered to consumers through * * * pipes, * * * all terms as defined in section 5727.01 of the Revised Code[.]"

Former R.C. 5727.01(E)(4), now (D)(4), states:

"Any person:

"* * *

"(4) Is a natural gas company when...

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