Ohio Supreme Court Rules Reefer Units Cannot Be Taxed

Click here to write a Letter to the Editor.

hio’s Supreme Court ruled 7-0 June 23 against the state tax commissioner’s attempt to levy a trucking company on temperature control units installed in refrigerated trailers by saying they were personal property.

The tax commissioner had taxed the refrigeration equipment, saying it was not integral to the function of the trailer because it did not hold cargo or make the truck move.

Robert Pitcher, vice president for state laws for American Trucking Associations, said the court rejected the tax commissioner’s line of reasoning that the equipment was taxable because it could theoretically be removed from the trailers.

“I think, practically, the Department of Taxation would have to make a better case that the equipment is taxable,” he said.

For the full story, see the July 5 print edition of Transport Topics. Subscribe today.