In Epic Aviation, LLC v. Testa, the Court found that an air cargo carrier was entitled to public utility status, holding it met the common-carrier test for certain aspects of its business. Following prior Supreme Court precedent, this included providing regular package delivery services at reasonable and non-discriminatory prices according to pre-announced schedules. Therefore, purchases tied to its rendition of public utility services were not subject to Ohio sales and use tax. R. C. 5739.02 (B)(42)(a).
Supreme Court Allows Public Utility Status for Ohio Sales/Use Tax Purposes Even Though Air Carrier Did Not Have a “Certificate of Public Convenience and Necessity”
- Blog
- 0 mins, 24 secs
Share This:
- August 25, 2025
- 1 min, 30 secs
We are proud to announce that Jon Stefanik, Dustin Vrabel, and Michael Ellis have been recognized as Crain’s [...]
- Buckingham
- August 22, 2025
- 4 mins, 21 secs
Akron, OH – August 22, 2025 – Buckingham, Doolittle & Burroughs, LLC is proud to announce that 42 [...]
- August 8, 2025
- 3 mins, 9 secs
If you are selling a business or acquiring one, particularly in the middle market or large-cap space, you [...]