{¶ 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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