DaimlerChrysler Corp. v. Levin

{¶ 24} In Gen. Motors Corp. v. Wilkins, 102 Ohio St.3d 33, 2004-Ohio-1869, 806 N.E.2d 517, we held that another car manufacturer was the “consumer” for use-tax purposes with respect to warranty and special-policy repairs that it paid on *52behalf of car owners. The majority attempts to distinguish Gen. Motors from this case by describing Gen. Motors as addressing only the situation in which the manufacturer has a contractual obligation to pay for the repairs. I disagree, and I would affirm the Board of Tax Appeals (“BTA”) in this case on the basis of Gen. Motors.

{¶ 25} First, Gen. Motors did not…