Gochneaur v. Kosydar

Appellant’s argument1 is basically a reiteration of his “position” before the board, that his horses are not subject to the Ohio use tax because (1) they are in the exclusive federal realm of interstate commerce2 and (2) they qualify for an “agricultural exemption.”

*62■This record adequately supports the existence of a “taxable moment” sufficient to remove the cloak of interstate immunity from state taxation. See Louisville Title Agency for N. W. Ohio v. Kosydar (1975), 43 Ohio St. 2d 109; Federal Paper Board Co. v. Kosydar (1974), 37 Ohio St. 2d 28, 35-36; Consolidation Coal Co. v. Porterfield…