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BIG BOY'S TOY, LTD. v. LIMBACH

No. 91-1220.

64 Ohio St.3d 448 (1992)

BIG BOY'S TOY, LTD., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided September 2, 1992.

Attorney(s) appearing for the Case

Lydy & Moan, C. Gary Wilson and Elizabeth A. Haws, for appellant.

Lee I. Fisher, Attorney General, and Barton A. Hubbard, for appellee.

Per Curiam.

The BTA correctly identified the basis of the assessment here as "upon [a]ppellant's `storage, use or other consumption' in this state of a boat named `Big Boy's Toy,'" and the applicable provisions of the Revised Code. However, it erred in relying on Cargill, supra, and in ignoring the leading case involving the impact of the Commerce Clause on state use taxes, Complete Auto Transit, Inc...

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