Rockies Express Pipeline, L.L.C. v. McClain (Slip Opinion)

Citations

• 159 Ohio St. 3d 302
• 150 N.E.3d 895
• 2020 Ohio 410

Syllabus

Taxation—Public-utility excise tax—R.C. 5727.33(B)(1)'s exclusion of \receipts derived wholly from interstate business\ from a public utility's computation of its taxable gross receipts does not apply to receipts earned by transporting gas solely within Ohio—Imposing such tax does not violate the Commerce Clause of the United States Constitution—Board of Tax Appeals' decision affirmed.