LOCHER, J.
The issue presented is whether that portion of the taxpayer's bulk purchase of fuel oil used for other purposes (6.41 percent) is subject to the use tax, where the primary use of the fuel oil, the propelling of motor vehicles on the public highways, is exempt from the use tax, pursuant to R. C. 5739.02(B) (6).
The statutory scheme of taxation applicable to the facts herein is one of exemplary clarity. R. C. 5735.05...
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