DRACKETT PRODUCTS CO. v. LIMBACH

No. 87-787.

38 Ohio St. 3d 204 (1988)

DRACKETT PRODUCTS COMPANY, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 24, 1988.


Attorney(s) appearing for the Case

Frost & Jacobs and Larry H. McMillin, for appellant.

Anthony J. Celebrezze, Jr., attorney general, Martha Jane Cooper and James C. Sauer, for appellee.


Per Curiam.

The question presented is whether directing a publisher to publish advertising to be inserted into Ohio newspapers in concert with other advertisers is a taxable use of tangible personal property for an advertiser under R.C. 5741.02(A) and 5741.01(C).

R.C. 5741.02(A) provides: "* * * [A]n excise tax is hereby levied on the storage, use, or other consumption in this state of tangible personal...

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