Motor Transport Cos. Exempt From Local Income Tax In Ohio

Law360, New York (March 19, 2014, 6:17 PM EDT) -- Ohio’s Supreme Court ruled Wednesday that a transportation company is exempt from paying a local income tax on its net profits because state law preempts local taxes from being applied to motor transportation companies.

The high court’s ruling upholds decisions issued by a state Board of Tax Appeals and the Ninth District Court of Appeals, which agreed that state law preempts the local tax from being applied to motor transportation companies that are subject to state taxes, fees and regulatory requirements.

“The statute unmistakably expands the...
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