Case No. 2011-1536 Beaver Excavating Company et al. v. Richard A. Levin [Joseph W. Testa], Tax Commissioner of Ohio

 

Date

07-11-2012

Duration

00:45:54

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Does Imposing Ohio’s Commercial Activity Tax on Revenue From Motor Vehicle Fuel Sales Violate State Constitution?

Under Provision That Bars Use of ‘Tax on Fuel’ For Non-Highway Purposes

Beaver Excavating Company et al. v. Richard A. Levin [Joseph W. Testa], Tax Commissioner of Ohio, Case no. 2011-1536
Tenth District Court of Appeals (Franklin County)

ISSUE: Does the imposition of Ohio’s Commercial Activity Tax (CAT) on business revenues derived from the sale of motor vehicle fuel violate Section 5(a), Article XII of the Ohio Constitution, which prohibits the expenditure for non-highway purposes of “moneys derived from fees, excises or license taxes relating to registration, operation or use of vehicles on public highways, or to fuels used for propelling such vehicles”?
 
 
TimeTitle
00:00:45Anthony Ehler for Beaver Excavating Co.
00:17:32Stephen Carney for the Tax Commissioner of Ohio
00:39:23Summation: Anthony Ehler for Beaver Excavating Co.