Consolidation Coal Co. v. Porterfield

R. C. 5741.01 provides, in part:

“(B) ‘Storage’ means and includes any keeping or *156retention 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 the ownership of the thing used.

“(D) ‘Purchase’ means acquired for a consideration, whether such consideration was effected by a transfer of title, or of possession, or of both, or a license to use or consume; whether such transfer was absolute or conditional, and by whatever means the same was effected; and whether the consideration was a price, rental in money, or…