Drackett Products Co. v. Limbach

The question *205presented is whether directing a publisher to publish advertising to be inserted into Ohio newspapers in concert with other advertisers is a taxable use of tangible personal property for an advertiser under R.C. 5741.02(A) and 5741.01(C).

R.C. 5741.02(A) provides:

“* * * [A]n excise tax is hereby levied on the storage, use, or other consumption in this state of tangible personal property * *

R.C. 5741.01(C) provides:

“ ‘Use’ means and includes the exercise of any right or power incidental to the ownership of the thing used.”

Appellant argues that it simply purchased advertising space…