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Tax Reform Up in the Air: Redefining the Test for Qualification of an Air Carrier for Sales Tax Exemption

Mar 1, 2018 | Air and Space Law, Case Note, Daniel W. Sepulveda, Tax

By Daniel W. Sepulveda Abstract In Epic Aviation v. Testa, the Supreme Court of Ohio examined an exception to an Ohio sales tax statute for the purchase of jet fuel by an air carrier working as a public utility service. Specifically, the court looked at whether that...

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