LAKE COUNTY NATIONAL BANK OF PAINESVILLE v. KOSYDAR

No. 73-470.

36 Ohio St. 2d 189 (1973)

THE LAKE COUNTY NATIONAL BANK OF PAINESVILLE, APPELLEE, v. KOSYDAR, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 26, 1973.


Attorney(s) appearing for the Case

Messrs. Blakely & Dean and Mr. J. Thomas Dean, for appellee.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant.


O'NEILL, C. J.

It is undisputed that the rental of tangible personal property for use in Ohio constitutes a purchase normally subject to the Ohio use tax. R. C. 5741.01 (D). It is likewise undisputed that the computer equipment which was the subject matter of the rental contracts at issue in this case was used within this state in appellee's banking operations. Therefore, the sole question before this court is whether the phrase, "written contract of purchase," used...

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