On August 5, 2026, our Taxation Chair, Steve Dimengo, and Taxation Associate, Oliver Thomas, appeared before the Ohio Supreme Court on behalf of Republic Services to argue an important tax exemption case.
At issue is whether fuel used to power a trash vehicle’s power take-off (PTO) system qualifies for Ohio’s transportation-for-hire exemption when the PTO is attached to or incorporated into the vehicle.
The debate centers on whether fuel required for the function of the PTO system is considered “incorporated” into the vehicle the same way lubricants are qualifying it for the tax exemption under the statute. This case has meaningful implications for the transportation and waste management industries, and we are proud of Steve and Oliver’s advocacy before the state’s highest court.
Watch the oral argument:
