Stingray Pressure Pumping L.L.C. v. Tax Commr. of Ohio

Citations

• 2019 Ohio 5198

Syllabus

Appellants appealed the decision of the Ohio Board of Tax Appeals that assessed tax liability on the purchase of equipment used in its hydraulic fracturing operations. We determined that an amendment to R.C. 5739.02(B)(42) subsequent to the Board of Tax Appeals decision applies to this appeal and remanded the matter to the Ohio Board of Tax Appeals to consider the matter according to R.C. 5739.02(B)(42)(q). We also found that Ohio Board of Tax Appeals abused its discretion in refusing to abate penalties for tax assessments that were later cancelled.