American Cyanamid Co. v. Tracy

R.C. 5741.02(A) levies an excise tax (use tax) upon the “storage, use, or other consumption in this state of tangible personal property * * “Use” is defined by R.C. 5741.01(C) to mean “the exercise of any right or power incidental to the ownership of the thing used.”

In Woman’s Internatl. Bowling Congress, Inc. v. Porterfield (1971), 25 Ohio St.2d 271, 54 O.O.2d 383, 267 N.E.2d 781, a taxpayer received emblems and awards from out-of-state suppliers which it sorted and repackaged and mailed to various members. We held that the taxpayer “used” the emblems and awards *469purchased by it. Recently, in…