Kroger Co. v. Lindley

The issue presented is whether that portion of the taxpayer’s bull? purchase of fuel oil used for other purposes (6.41 percent) is subject to the use tax, where the primary use of the fuel oil, the propelling of motor vehicles on the public highways, is exempt from the use tax, pursuant to R. C. 5739.02(B) (6).1

The statutory scheme of taxation applicable to the facts herein is one of exemplary clarity. R. C. 5735.05 levies a motor .vehicle fuel excise tax on dealers upon the use, distribution or sale within the state of motor vehicle fuel. Said section, in relevant part, reads:

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