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Supreme Court of Ohio - Case No. 2022-0304 Stingray Pressure Pumping, L.L.C. v. McClain
Stingray Pressure Pumping LLC v. Jeffrey McClain, tax commissioner of Ohio, Case No. 2022-0304
Ohio Board of Tax Appeals
ISSUE: Did a 2017 amendment to the Ohio tax code exempt from Ohio sales and use tax the items used to insert water, chemicals, and sand into wells to create the fractures in rock that allow for the production of oil and natural gas?
Ohio Board of Tax Appeals
ISSUE: Did a 2017 amendment to the Ohio tax code exempt from Ohio sales and use tax the items used to insert water, chemicals, and sand into wells to create the fractures in rock that allow for the production of oil and natural gas?
February 28, 2023