Chemetron Corp. v. Limbach

A vendor’s duty in relation to the collection of sales taxes is set forth in R.C. 5739.03. This statute requires a vendor to act as a trustee for the state of Ohio by collecting all the taxes imposed by or pursuant to R.C. 5739.02, 5739.021, 5739.023 or 5739.026 from a purchasing consumer. However, if the purchase involves an item which is claimed to be exempt from sales and use taxation pursuant to R.C. 5739.01(E) or, with certain exceptions, R.C. 5739.02, the consumer may avoid the payment of such taxes by furnishing the vendor with a certificate of exemption which specifies the reason that…