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A SERVICE OF OHIO'S PUBLIC BROADCASTING STATIONS
A SERVICE OF OHIO'S PUBLIC BROADCASTING STATIONS
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Supreme Court of Ohio - Case No. 2024-0895 Claugus Family Farm, L.P. v. Harris Expand
 
 
May 13, 2025
05-13-2025
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Description
Did SUV Qualify for Tax Exemption for Use in Timber Business?
Claugus Family Farm LP v. Patricia Harris, tax commissioner of Ohio, Case No. 2024-0895
Ohio Board of Tax Appeals

ISSUES:
- Was a sports utility vehicle purchased for use directly and primarily in the business of farming timber?
- Did the taxpayer satisfy the burden of proof required for an exemption from the sales and use tax for the SUV purchase?
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