General Data Corp. v. Porterfield

The facts are not in dispute, and the principles of law surfacing for consideration are not obscure. An examination of the law and the facts raises the following questions.

I

Is the tax sought to he assessed by the Tax Commissioner levied on activity in interstate commerce?

Section 5741.02, Revised Code, which provides fox-levy of a use tax, reads in pertinent part: “(A) * * * an excise tax is hereby levied on the storage, use, or other consumption in this state of tangible personal property * * Section 5741.02(C) (2) then excepts certain purchases from taxation. The word “purchased” as used in…