Chrysler Financial Company, L.L.C., n.k.a. DaimlerChrysler Services North America, L.L.C., Appellant,
v.
Wilkins, Tax Commr., Appellee.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted April 14, 2004.
Decided August 11, 2004.
Attorney(s) appearing for the Case
Baker & Hostetler, L.L.P., and Edward J. Bernert, Columbus; Akerman Senterfitt, David E. Otero, Peter O. Larsen and Cynthia D. Baines, Jacksonville, FL, for appellant.
Jim Petro, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellee.
Supreme Court of Ohio.
Alice Robie Resnick, J.
{¶ 1} This case concerns a claim for a sales tax refund filed by Chrysler Financial Company, L.L.C. ("Chrysler") for bad debts resulting from retail installment contracts that Chrysler purchased from its dealers. Chrysler contends that it is entitled to claim a refund based on these bad debts because it is a vendor and an assignee of the dealers who made the sales...
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