PPG Industries, Inc. v. Tracy

Citations

• 1996 Ohio 116
• 74 Ohio St. 3d 449

Syllabus

Taxation—Use tax on automobiles purchased and modified into high-performance vehicles by manufacturer of automotive paint and coatings—Cars transported to races throughout nation for use as pace cars and display—Sufficient nexus to Ohio, when—R.C. 5741.02(A), applied.