Per Curiam.
R.C. 5741.02(A) levies an excise tax (use tax) upon the "storage, use, or other consumption in this state of tangible personal property * * *." "Use" is defined by R.C. 5741.01(C) to mean "the exercise of any right or power incidental to the ownership of the thing used."
In Woman's Internatl. Bowling Congress, Inc. v. Porterfield (1971),
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