Beatrice Foods Co. v. Lindley

Appellant argues that the equipment it leases from Rental is used in an integrated system of interstate commerce and is not subject to Ohio use tax pursuant to R. C. 5741.02(C)(3) and Section 8, Article I of the United States Constitution.

R. C. 5741.02(C) provides, in part:

“The tax does not apply to the storage, use, or consumption in this state of the following described tangible personal property, nor to the storage, use, or consumption in this state of tangible personal property purchased under the following described circumstances:

ii * * *

“(3) Property, the storage, use, or other…