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PPG INDUSTRIES, INC. v. TRACY

No. 94-2656.

74 Ohio St.3d 449 (1996)

PPG INDUSTRIES, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 7, 1996.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue, Todd S. Swatsler, Maryann B. Gall and Jeffrey S. Sutton, for appellant.

Betty D. Montgomery, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellee.

Per Curiam.

PPG claims that this use-tax assessment violates the federal Commerce Clause because it does not satisfy two prongs of Complete Auto Transit, Inc. v. Brady, supra—the substantial-nexus and fair-apportionment prongs. We find no such violations and affirm the BTA's decision.

In dormant Commerce Clause cases, according to Norandex, Inc. v. Limbach (1994), 69 Ohio St.3d 26, 630...

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