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MIDWEST FOUNDATION INDEPENDENT PHYSICIANS ASS'N v. TRACY

No. 94-2058.

74 Ohio St.3d 221 (1996)

MIDWEST FOUNDATION INDEPENDENT PHYSICIANS ASSOCIATION, D.B.A. CHOICECARE, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided January 10, 1996.

Attorney(s) appearing for the Case

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

Betty D. Montgomery, Attorney General, and James C. Sauer, Assistant Attorney General, for appellee.

Per Curiam.

We affirm the BTA's decision.

R.C. 5741.02(A) imposes a use tax on the "storage, use, or other consumption in this state of tangible personal property * * *." R.C. 5741.01(C) defines "use" to mean "the exercise of any right or power incidental to the ownership of the thing used."

ChoiceCare, from its Ohio office, ordered the Boston publisher to print the magazines and mail them to ChoiceCare's members in Ohio. Apparently, Choice...

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