Ohio Supreme Court April 28, 2004, No. 2002-1894 (General Motors Corp. v. Wilkins)

Francis E. Sweeney, Sr., J.

{¶ 1} General Motors Corporation (“GM”) appeals from a Board of Tax Appeals (“BTA”) decision affirming use-tax assessments against GM for amounts it paid for parts and services provided by GM’s Ohio dealers to repair motor vehicles under GM’s warranty and special-policy repair programs.