Ohio Supreme Court April 30, 2003, Nos. 2002-0914 and 2002-0915 (Campus Bus Service v. Zaino)

Lundberg Stratton, J.

{¶ 1} The question presented by these cases is whether the buses being operated by Campus Bus Service (“CBS”) during late 1999 and early 2000 were operated “by or for” the city of Kent and therefore entitle CBS to a refund of motor fuel tax. We find that CBS is not entitled to a refund.

{¶ 2} These cases have been consolidated by the court for hearing and decision.