On behalf of client Stingray Pressure Pumping LLC, Partner Ted Bernert and Counsel Dave Ebersole prevailed in an important tax decision rendered Aug. 2, 2023, by the Ohio Supreme Court.
The case has nationwide implications in that a majority of the court rejected the concept of applying a narrow construction of sales tax exemptions when interpreting the Ohio statute. The majority declared that “[t]ax statutes must be read through a clear lens, not one favoring tax collection. Thus, we make clear today that henceforth we will apply the same rules of construction to tax statutes that we apply to all other statutes.”