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STANDARDS TESTING LABORATORIES, INC. v. ZAINO

No. 2002-1420.

100 Ohio St.3d 240 (2003)

2003-Ohio-5804

STANDARDS TESTING LABORATORIES, INC., APPELLEE, v. ZAINO, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided November 12, 2003.

Attorney(s) appearing for the Case

Ulmer & Berne, L.L.P., Lewis T. Barr and Ronald H. Isroff, for appellee.

Jim Petro, Attorney General, and Duane M. White, Assistant Attorney General, for appellant.

Per Curiam.

{¶ 1} Standards Testing Laboratories, Inc. ("STL") tests tire rims and tires. After a purchase audit by the Tax Commissioner, STL was assessed a use tax on its purchases of tires, wheels (also referred to as rims), lug nuts, and studs for the period April 1, 1991, through December 31, 1994.

{¶ 2} STL filed a petition for reassessment with the Tax Commissioner, contending that it purchased the tires, wheels, lug nuts, and...

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