Peck, Shaffer & Williams, L.L.P., Thomas A. Luebbers , and Victor A. Linnebom , urging affirmance on behalf of amici curiae County Commissioners Association of Ohio, Ohio Municipal League, and Ohio School Boards Association.
Bricker & Eckler, L.L.P., and Mark Engel , urging affirmance on behalf of amici curiae Ohio Manufacturers' Association and Ohio Society of Certified Public Accountants.
Frederick A. Vierow , urging reversal for amicus curiae County Engineers Association of Ohio.
Brady, Coyle & Schmidt, Ltd., and Brian P. Barger , urging reversal on behalf of amici curiae Flexible Pavements, Inc., Ohio Aggregates and Industrial Minerals Association, and Ohio Ready Mix Concrete Association.
Timothy R. Fadel , urging reversal for amicus curiae International Union of Operating Engineers, Local 18.
Ice Miller, L.L.P., and Patrick A. Devine , urging reversal on behalf of amicus curiae Ohio Contractors Association.
Kegler, Brown, Hill & Ritter and Ralph Breitfeller , urging reversal on behalf of amicus curiae Ohio Equipment Dealers Association.
Jennifer Rhoads , urging reversal on behalf of amici curiae Ohio Petroleum Marketers and Convenience Store Association.
Roetzel & Andress, L.P.A., Thomas Rosenberg , and Michael Traven , urging reversal on behalf of amicus curiae American Council of Engineering Companies of Ohio.
Supreme Court of Ohio.
CUPP, J.
{¶ 1} This case challenges the constitutionality of the Ohio commercial-activity tax ("CAT"), R.C. Chapter 5751, as applied to gross receipts from motor-vehicle-fuel sales. In particular, we are asked to determine whether the imposition of the CAT on revenues derived from the sales of motor-vehicle fuel is unconstitutional because it contravenes the Ohio Constitution, Article XII, Section 5a. For the reasons that follow, we...
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