Willoughby Hills Dev. & Distrib., Inc. v. Testa (Slip Opinion)

Citations

• 2018 Ohio 4488
• 120 N.E.3d 836
• 155 Ohio St. 3d 276

Syllabus

Commercial-activity tax—Gross receipts—Gasoline distributor not eligible for gross-receipts exclusion from commercial-activity tax under R.C. 5751.01(F)(2)(l) because it was not acting as agent of manufacturer/supplier when selling gasoline to retailers—Board of Tax Appeals' decision affirmed.