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BEAVER EXCAVATING CO. v. LEVIN

No. 10AP-581.

2011 Ohio 3649

Beaver Excavating Company et al., Plaintiffs-Appellants, v. Richard A. Levin, Tax Commissioner of Ohio, Defendant-Appellee.

Court of Appeals of Ohio, Tenth District, Franklin County.

Rendered on July 26, 2011.

Attorney(s) appearing for the Case

Vorys, Sater, Seymour and Pease LLP, Thomas B. Ridgley , Anthony L. Ehler , Jeffrey Allen Miller and Robert J. Krummen , for appellants.

Michael DeWine , Attorney General, Barton A. Hubbard and Julie E. Brigner , for appellee.

DECISION

TYACK, J.

{¶1} This case is a challenge to the constitutionality of R.C. 5751 et seq., the Ohio Commercial Activity Tax (the "CAT"). The appellants have sought to prove that the CAT is unconstitutional to the extent that moneys derived from the CAT that relate to sales of motor vehicle fuel are not being expended for the purposes enumerated in Section 5(a), Article XII, Ohio Constitution ("Section 5a"). For the reasons that follow...

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