Hoffmann-LaRoche, Inc. v. Porterfield

Section 5741.02, Revised Code, provides in part that:

“ (A) For the use of the general revenue fund of the state, an excise tax is hereby levied on the storage, use, or other consumption in this state of tangible personal property * * *.

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“ (B) Each consumer, storing, using, or otherwise consuming in this state tangible personal property purchased for such purpose, shall be liable for the tax * * V’

Section 5741.01, Revised Code, provides, in part:

“As used in Sections 5741.01 to 5741.22, inclusive, of the Revised Code:

“(C) ‘Use’ means and includes the exercise of any right or power…