American Steamship Co. v. Limbach

The tax at issue in this appeal is Ohio’s use tax, which establishes “an excise tax * * * levied on the storage, use, or other consumption in this state of tangible personal property [or the benefit realized in this state of any service provided].” R.C. 5741.02(A). Excepted from the tax, however, is the use of any property that, if acquired, would not be subject to Ohio’s sales tax imposed under R.C. Chapter 5739. R.C. 5741.02(C)(2). R.C. 5739.02(B)(14) excepts from sales tax “[s]ales of ships or vessels used or to be used principally in interstate or foreign commerce, and repairs,…