RUSTON C. PETTIT VS. JOSEPH W. TESTA, TAX COMMISSIONER OF OHIO
May 05, 2015OUTCOME: Tax Commissioner dismissed the case.
Ohio tax commissioner assessed Ohio use tax against client who bought a mobile home in Florida in 2005. We argued that client was not liable for use tax in the period assessed because the vehicle was ... not in Ohio during that period. We also argued that client was not liable for use tax at any time because the vehicle when in Ohio was being used in interstate commerce. Case went thru audit, appeal and finally to Board of Tax Appeals.
