HERBERT, J.
Under R. C. 5739.02, an excise tax is levied on all retail sales made in this state. Similarly, R. C. 5741.02 imposes an excise tax upon the storage, use or other consumption of tangible personal property within the state. The use tax, however, is not so levied if the acquisition of such property, if made in Ohio, would be a sale not subject to the retail sales tax levied by R. C. 5739.01 to R. C. 5739.31, inclusive. R. C. 5741.02(C)(2).
R. C....
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