DaimlerChrysler Corp. v. Levin

{¶ 30} I dissent from the holding that a vehicle owner who receives “goodwill repairs” is a “consumer” for use-tax purposes. I would affirm the Board of Tax Appeals (“BTA”) based on Gen. Motors Corp. v. Wilkins, 102 Ohio St.3d 33, 2004-Ohio-1869, 806 N.E.2d 517.

{¶ 31} A “consumer” for purposes of use tax is “any person who has purchased tangible personal property or has been provided a service for storage, use, or other consumption or benefit in this state. ‘Consumer’ does not include a person who receives, without charge, tangible personal property or a service.” (Emphasis added.) R.C.…