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”
August 25, 2016 • < 1 min read
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).
