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Case No. 2011-1536 Beaver Excavating Company et al. v. Richard A. Levin [Joseph W. Testa], Tax Commissioner of Ohio Expand
 
 
July 11, 2012
07-11-2012
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Supreme Court of Ohio
 
Description
Does Imposing Ohio's Commercial Activity Tax on Revenue From Motor Vehicle Fuel Sales Violate State Constitution?

Under Provision That Bars Use of 'Tax on Fuel' For Non-Highway Purposes

Beaver Excavating Company et al. v. Richard A. Levin [Joseph W. Testa], Tax Commissioner of Ohio, Case no. 2011-1536

Tenth District Court of Appeals (Franklin County)

ISSUE: Does the imposition of Ohio's Commercial Activity Tax (CAT) on business revenues derived from the sale of motor vehicle fuel violate Section 5(a), Article XII of the Ohio Constitution, which prohibits the expenditure for non-highway purposes of "moneys derived from fees, excises or license taxes relating to registration, operation or use of vehicles on public highways, or to fuels used for propelling such vehicles"?
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Case Information For Case #2011-1536
Oral Argument Preview For Case #2011-1536
Opinion Summary For Case #2011-1536
 
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Ohio GovernmentJudicial BranchSupreme Court of Ohio
 
Markers Transcript
 
00:00:45 Anthony Ehler for Beaver Excavating Co.
00:17:32 Stephen Carney for the Tax Commissioner of Ohio
00:39:23 Summation: Anthony Ehler for Beaver Excavating Co.
There is no transcript for this video.
Note : Transcripts are compiled from uncorrected captions
 
 
 
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