PITTSBURGH-DES MOINES STEEL CO. v. LINDLEY

No. 81-1270.

1 Ohio St. 3d 15 (1982)

PITTSBURGH-DES MOINES STEEL COMPANY, APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided July 7, 1982.


Attorney(s) appearing for the Case

Messrs. Emens, Hurd, Kegler & Ritter and Mr. William W. Milligan,for appellee.

Mr. William J. Brown, attorney general, and Mr. James C. Sauer, for appellant.


Per Curiam.

R.C. 5741.02 provides, in pertinent part:

"(A) For the use of the general revenue fund of the state, an excise tax is hereby levied on the storage, use, or other consumption in this state of tangible personal property, as follows: * * *." (Emphasis added.)

The fundamental question presented is whether the subject tanks constitute "tangible personal property" for purposes of taxation...

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