SWEENEY, J.
The determinative issue presented in this appeal is whether appellant's vehicle protection plans are contracts "substantially amounting to insurance" within the meaning of R.C. 3905.42. For the reasons that follow, we answer such inquiry in the negative, and therefore reverse the judgment of the court of appeals and reinstate the trial court's judgment.
R.C. 3905.42 provides as follows:
"No company, corporation, or association, whether...
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