Per Curiam.
R.C. 5739.01 and 5739.02 tax sales of automatic data processing ("adp") and computer services, and R.C. 5741.02 imposes a complementary use tax "* * * on the storage, use, or other consumption in this state of tangible personal property or the benefit realized in this state of any service provided. * * *" R.C. 5741.01(N) defines "other consumption" as "* * * includ[ing] receiving the benefits of a service by the person who purchased the service...
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