Two of the entities were established in states that do not impose sales taxes, Montana and Oregon, respectively. (“appellants”), all of which were owned by Mr. Initially, The Ohio Tax Commissioner (“Commissioner”) issued assessments totaling approximately $950,000 in use tax, plus penalties and interest against The Auto Place, LLC, The Auto Museum, LLC and The Beck Group of Oregon, Inc. This ruling by the Board highlights the risks when tax mitigation strategies are uncovered and determined to be tax avoidance strategies by state tax officials. Many of us have seen the Ferrari with the Montana license plate or heard about individuals avoiding tax by shifting the jurisdiction of a sale to a state with no sales tax. McClain, Tax Commissioner of Ohio) is a cautionary tale for taxpayers seeking to avoid sales tax on expensive purchases such as collectible cars and recreational vehicles. A recent Ohio Board of Tax Appeals (“Board”) ruling (The Auto Place, LLC vs.
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