Rockies Express Pipeline LLC v Joseph W. Testa, tax commissioner of Ohio, Case No. 2018-0882
Ohio Board of Tax Appeals

ISSUES:
- For the purpose of Ohio's public utilities excise tax, is the transportation of natural gas entering an interstate pipeline in Ohio and delivered to a local distribution company or another interstate pipeline in Ohio exempt from the tax because the revenue is "wholly from interstate business"?
- When natural gas is exchanged between interstate pipelines in Ohio, is there a substantial nexus between the gas transportation and the state that allows for state taxation of the pipeline company?