A taxpayer claimed he was not liable for use tax on a motor yacht he had purchased because it was not titled in Ohio but instead documented through the U.S. Coast Guard. However, the Tax Commissioner found that the petitioner had acquired the boat, which is tangible personal property, in Ohio, for use in Ohio, and that the evidence did not show that the boat was titled through the U.S. Coast Guard. In addition, no sales tax was paid when the boat was purchased. Therefore, use tax was properly assessed on the purchaser of the motor yacht. (Ohio Board of Tax Appeals, No. 2003-G-923, May 7, 2004)