Big Boy's Toy, Ltd. v. Limbach

The BTA correctly identified the basis of the assessment here as “upon [a]ppellant’s ‘storage, use or other consumption’ in this state of a boat named ‘Big Boy’s Toy,’ ” and the applicable provisions of the Revised Code. However, it erred in relying on Cargill, supra, and in ignoring the leading case involving the impact of the Commerce Clause on state use taxes, Complete Auto Transit, Inc. v. Brady (1977), 430 U.S. 274, 97 S.Ct. 1076, 51 L.Ed.2d 326.

On May 26, 1992, the United States Supreme Court decided Quill Corp. v. North Dakota, 504 U.S.-, 112 S.Ct. 1904, 119 L.Ed.2d 91. Quill Corp.…