Claugus Family Farm, L.P. v. Harris

Citations

• 2025 Ohio 2807

Syllabus

Taxation—Use-tax exemption—R.C. 5739.01(F)—R.C. 5739.02(B)(42)(n)—R.C. 5741.02(C)(2)—Adm.Code 5703-9-23(A)(1)—Timber farm entitled to use-tax exemption on its purchase of Mercedes-Benz Geländewagen because (1) timber farm was actively engaged in business of farming at time of vehicle's purchase, (2) vehicle was used for farming, as it allowed for traversing forest's rugged terrain to apply instruments of remediation to forest floor to facilitate growth of timber, and (3) vehicle was primarily used for farming—Board of Tax Appeals' decision reversed and cause remanded.