29Sep
OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases - September 2020
I. EXEMPTIONS - Resale Exemption - Domokur Aviation Services, LLC v. McClain, Ohio BTA Case No. 2019-694 (September 15, 2020). Applying the Supreme Court’s decision in Pi in the Sky, LLC v. Testa, 155 Ohio State 113, 2018-4812, which involved parallel facts, the BTA denied the resale exemption for a $2.9 million aircraft purchase. The BTA cited the following factors to support its finding that the taxpayer was not engaged in a for-profit business operation to support the resale exemption: •...
By:
Buckingham, Doolittle & Burroughs, LLC
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