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LAUREL TRANSP., INC. v. ZAINO

No. 00-1018.

92 Ohio St.3d 220 (2001)

LAUREL TRANSPORTATION, INC., APPELLEE, v. ZAINO, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided July 5, 2001.

Attorney(s) appearing for the Case

Baker & Hostetler, Christopher J. Swift, William M. Toomajian and Gina A. Brickley, for appellee.

Betty D. Montgomery, Attorney General, Richard C. Farrin and Janyce C. Katz, Assistant Attorneys General, for appellant.

Per Curiam.

During August 1991, Laurel Transportation, Inc. ("Laurel") purchased a 1987 Cessna Citation III ("Citation III") for $5,300,000 by trading in a Beechcraft King Air and a Cessna Citation II with a combined value of $3,800,000, and by making a cash payment of $1,500,000. The Citation III was purchased out of state and brought into Ohio; however, Laurel paid no use tax, claiming in its unit certificate of exemption that it purchased the...

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