Rumpke Container Serv., Inc. v. Zaino

Citations

• 2002 Ohio 792
• 94 Ohio St. 3d 304

Syllabus

Taxation — Sales tax on purchases of trucks, truck parts, and containers that are placed on the trucks for hauling waste materials by company in the business of collecting and transporting waste, refuse, and trash from customers' commercial, construction, and industrial sites for disposal in its landfills — Exemptions — R.C. 5739.02(B)(32) — Board of Tax Appeals' denial of applications for refund and reassessment of sales and use taxes from 1988 to 1996 affirmed — Private waste hauling company is not engaged in highway transportation of other's property for hire.