General Data Corp. v. Porterfield (21 Ohio St. 2d 223, 1970)

Duncan, J.

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 Section 5741.02(C) is defined to include rentals. Section 5741.01(D), Revised Code.

The use tax is charged to the consumer, storing, using or otherwise consuming the property in this state. Section 5741.02(B), Revised Code. However, the seller is required to collect the tax (Section 5741.04, Revised Code), and he is personally liable if he fails to collect the tax (Section 5741.11, Revised Code).

Section 5741.02(C), Revised Code, excludes certain property from the tax as follows:

“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: