American Modulars Corp. v. Lindley

"William B. Brown,. J.

“Pursuant to R. C. 5739.02 and 5741.02, the state of Ohio "levies either a four percent use tax or a four percent sales tax on all tangible personal property sold at retail or stored, used or consumed within its borders. R. C. 5739.02 levies a sales tax on any property purchased in the state. R. C. 5741.02 levies, a use tax on any property purchased out of state but stored, used or otherwise consumed in the state.1 Moreover, it equalizes the tax burden imposed on in- and out-of-state purchases2 by excepting from state use tax any property purchased in the state. R. C.…