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CARGILL, INC. v. LINDLEY

No. 82-1019.

4 Ohio St. 3d 210 (1983)

CARGILL, INC., ET AL., APPELLEES, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 4, 1983.

Attorney(s) appearing for the Case

Smith & Schnacke Co., L.P.A., Ms. Maryann B. Gall, Mr. Michael A. Moctezuma and Mr. Gary J. Hansen, for appellees.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. Mark A. Engel, for appellant.

Per Curiam.

Appellees argue that the leased railroad tank cars are used in an integrated system of interstate commerce and therefore not subject to Ohio use tax pursuant to R.C. 5741.02(C)(3) and Section 8, Article I of the United States Constitution. This court agrees.

R.C. 5741.02 levies an excise tax on the storage, use, or other consumption in this state of tangible personal property. R.C. 5741.01 defines these terms.

"(B) `Storage' means...

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