Cincinnati Gas & Electric Co. v. Kosydar

Under R. C. 5739.02, an excise tax is levied on all retail sales made in this state. Similarly, R. C. 5741.-02 imposes an excise tax upon the storage, use or other consumption of tangible personal property within the state. The use tax, however, is not so levied: if the acquisition of such property, if made in Ohio, would be a sale not subject to the retail sales tax levied by R. C. 5739.01 to R. C. 5739.-31, inclusive. R. C. 5741.02(C)(2).

R. C. 5739.01 operates to except a number of transactions from the levy of the sales tax. R. C. 5739.01(E)(2) provides, in part:

“ (E) ‘Retail sale’ and…