Per Curiam.
Appellants, in their sole proposition of law, assert, in essence, that, pursuant to R. C. 5709.03(B), a prepaid item of an Ohio corporation, concerning a written contract executed in another state with a corporate resident of another state for the Ohio corporation, shall be considered as "relat[ing] exclusively to business transacted in such other state, or to property used in such business." Stated otherwise, appellants contend that their prepayments...
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