N.A.T. Transp., Inc. v. McClain (Slip Opinion)

Citations

• 165 Ohio St. 3d 250
• 178 N.E.3d 454
• 2021 Ohio 1374

Syllabus

Taxation—Use tax—R.C. 5739.02(B)(32), \highway transportation for hire\ exemption—For purposes of R.C. 5739.02(B)(32), waste is \personal property belonging to\ the person or entity that generated it when that person or entity has an agreement with the hauler that specifies where it is to be taken for disposal—Decision of Board of Tax Appeals affirmed in part and reversed in part.