CAMPUS BUS SERV. v. ZAINO

Nos. 2002-0914 and 2002-0915.

98 Ohio St.3d 463 (2003)

2003-Ohio-1915

CAMPUS BUS SERVICE, APPELLANT, v. ZAINO, TAX COMMR., APPELLEE. (TWO CASES.)

Supreme Court of Ohio.

Decided April 30, 2003.


Attorney(s) appearing for the Case

Amer Cunningham Co., L.P.A., Andrew R. Duff and Thomas R. Houlihan, for appellants.

Jim Petro, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.


LUNDBERG STRATTON, J.

{¶ 1} The question presented by these cases is whether the buses being operated by Campus Bus Service ("CBS") during late 1999 and early 2000 were operated "by or for" the city of Kent and therefore entitle CBS to a refund of motor fuel tax. We find that CBS is not entitled to a refund.

{¶ 2} These cases have been consolidated by the court for hearing and decision. In both cases, CBS has filed a claim for a refund...

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