R.K.E. TRUCKING, INC. v. ZAINO

No. 2002-1048.

98 Ohio St.3d 495 (2003)

2003-Ohio-2149

R.K.E. TRUCKING, INC., APPELLANT, v. ZAINO, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 7, 2003.


Attorney(s) appearing for the Case

Sanborn, Brandon, Duvall & Bobbitt Co., L.P.A., James Duvall and L. Christopher Bobbitt, for appellant.

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


O'CONNOR, J.

{¶ 1} Appellant, R.K.E. Trucking, Inc. ("RKE"), contends that its purchases of trucks and parts and services for those trucks are exempt from sales and use taxes because RKE holds a state-issued certificate under which it engaged in transportation of tangible personal property belonging to others for consideration. We disagree.

{¶ 2} After an audit, RKE was assessed sales and use taxes on its purchases of trucks and parts...

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