Pittsburgh-Des Moines Steel Co. v. Lindley

R.C. 5741.02 provides, in pertinent part:

“(A) For the use of the general revenue fund of the state, an excise tax is *16hereby levied on the storage, use, or other consumption in this state of tangible personal property, as follows: ***.” (Emphasis added.)

The fundamental question presented is whether the subject tanks constitute “tangible personal property” for purposes of taxation. While R.C. Chapters 5739 and 5741 do not specifically define real property or tangible personal property for purposes of taxation, R.C. Chapter 5701 does contain definitions applicable to the cause sub judice.

R.C.…