Ohio Tax Talk: One Company’s Trash Is Another’s Tax Exemption

Law360 (May 24, 2021, 3:32 p.m. EDT) – Could one company’s junk be another company’s sales tax exemption?

On April 22, the Ohio Supreme Court issued an opinion in the NAT Transportation Inc. v. McClain case,[1] A case in which the court conclusively analyzed a waste haulage company’s eligibility for exemption from leasing freeway transportation under Ohio Revised Code Section 5739.02 (B) (32).

As in many other states, Ohio, by and large, levies sales and use taxes on transfers of tangible personal property.[2] To accompany this comprehensive tax, however, there is a list of exemptions taxpayers can avail – provided the taxpayer can meet the often confusing requirements of the exemption.

The exemption from transportation for hire …

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