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ROCKIES EXP. PIPELINE v. McCLAIN

No. 2018-0882.

150 N.E.3d 895 (2020)

159 Ohio St.3d 302

2020-Ohio-410

ROCKIES EXPRESS PIPELINE, L.L.C., Appellant, v. McCLAIN, Tax Commr., Appellee.

Supreme Court of Ohio.

Decided February 11, 2020.

Attorney(s) appearing for the Case

Taft, Stettinius & Hollister, L.L.P., and W. Stuart Dornette , Cincinnati, J. Donald Mottley , Columbus, and Philip D. Williamson , Cincinnati; MBGallTax and Maryann B. Gall ; and Van Ness Feldman, L.L.P., and Paul Korman , for appellant.

Dave Yost , Attorney General, and Benjamin M. Flowers , State Solicitor, Zachery P. Keller , Deputy Solicitor, and Daniel W. Fausey and Zachary J. Stackhouse , Assistant Attorneys General, for appellee.

{¶ 1} Ohio's public-utility excise-tax statutes provide that "[a]ll receipts derived wholly from interstate business" are excluded from a public utility's computation of its taxable gross receipts. R.C. 5727.33(B)(1). We conclude that when, as here, a public utility transports natural gas for others through an interstate...

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