Botkins Grain & Feed Co. v. Lindley

The sole issue in this cause is whether appellee is a construction contractor with respect to the sales of livestock capsules.

R.C. 5741.02(A) imposes an excise tax “on the storage, use or other consumption in this state of tangible personal property.” However, pursuant to R.C. 5741.02(C)(2), this tax is not applicable to property, the acquisition of which, if made in this state, would not be subject to the tax levied upon retail sales under R.C. Chapter 5739.

Generally, as provided by R.C. 5739.01(E), those sales in which the consumer’s purpose is to “resell the thing transferred in the form…