COOEY-BENTZ CO. v. LINDLEY

No. 80-1024.

66 Ohio St. 2d 54 (1981)

COOEY-BENTZ CO., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 15, 1981.


Attorney(s) appearing for the Case

Messrs. Baker & Hostetler, Mr. Mark D. Senff and Mr. Joseph J. Van Heyde II, for appellant.

Mr. William J. Brown, attorney general, and Mr. Charles M. Steines, for appellee.


Per Curiam.

The General Assembly has enacted R.C. Chapter 5741, which imposes a tax on the storage, use or other consumption in this state of tangible personal property not taxed under the general sales tax provisions of R.C. Chapter 5739. The purpose behind the imposition of this "use tax" is two-fold. First, it serves to protect the revenues of the state by taking away the advantages of making purchases outside the reach of the state's sales tax. Second,...

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