I. EXEMPTIONS -

A. Transportation for Hire:

Battle Axe Construction v. McClain, Ohio BTA Case No. 2022-559 (October 11, 2022). Exemption denied for truck not used primarily to transport property belonging to others. The BTA focused on a questionnaire response referencing transportation of waste, which is generally not considered to be property of another since it had been discarded. No BTA evidentiary hearing occurred. See N.A.T. Transp., Inc. v. McClain for when waste can qualify for “belonging to others” (i.e., where they control its disposition).