Amusement rides and station houses, where people wait to board the rides, are considered to be business fixtures, therefore making any related purchases subject to use tax. The amusement rides and station houses are business fixtures because independent of the taxpayer’s business, they do not increase the value of the land. Without existence of the amusement park, the rides and station houses would not be present. (Ohio Board of Tax Appeals, No. 2001-A-342, March 7, 2003)