Legal Opinion
Cargill, Inc. v. Lindley
Ohio Supreme Court
Decided May 4, 1983No. 82-1019PublishedCited by 2 opinions
1Per curiam
Appellees argue that the leased railroad tank cars are used in an integrated system of interstate commerce and therefore not subject to Ohio use tax pursuant to R.C. 5741.02(C)(3) and Section 8, Article I of the United States Constitution. This court agrees.
R.C. 5741.02 levies an excise tax on the storage, use, or other consumption in this state of tangible personal property. R.C. 5741.01 defines these terms.
“(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…
2Cases cited8 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Beatrice Foods Co. v. LindleyOhio Supreme Court · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Grudle v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1990
- Big Boy's Toy, Ltd. v. LimbachOhio Supreme Court · 1992