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”

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).