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GEN. MOTORS CORP. v. TRACY

Nos. 94-642, 94-643 and 94-644.

73 Ohio St.3d 29 (1995)

GENERAL MOTORS CORPORATION, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 9, 1995.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue, John C. Duffy, Jr., Timothy B. Dyk and Gregory A. Castanias, for appellant.

Betty D. Montgomery, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.

Emens, Kegler, Brown, Hill & Ritter Co., L.P.A., Paul D. Ritter, Jr., Holly R. Fischer and Thomas W. Hill, urging affirmance for amicus curiae, Enron Access Corp.

Per Curiam.

R.C. 5741.02 imposes a use tax on the storage, use, or consumption of tangible personal property in Ohio. R.C. 5741.02(C)(2) exempts from this tax acquisitions "which, if made in Ohio, would be a sale not subject to the tax imposed by sections 5739.01 to 5739.31 of the Revised Code." GM claims that the instant acquisitions would be exempt under R.C. 5739.02(B)(7) as sales of natural gas by a natural gas company.

However, in Chrysler Corp...

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