Woman's International Bowling Congress, Inc. v. Porterfield

Paragraph (A) of R. C. 5741.02 provides, in part:

“For the use of the general revenue fund of the state, an excise tax is hereby levied on the storage, use, or other consumption in this state of tangible personal property * # (Emphasis added.)

In R. C. 5741.01, the General Asesmbly has provided, in pertinent part, as follows:

“As used in Sections 5741.01 to 5741.22, inclusive, of the Revised Code:

*274<<* # *

“(B) ‘Storage’ means and includes any keeping or retention in this state for use or other consumption in this state.

“(C) ‘Use’ means and includes the exercise of any right or power incidental to…