Stotts-Friedman Co. v. Lindley

I

In this cause we must resolve the question of whether a vendee’s purchase order constitutes the equivalent of an exemption certificate for purposes of R. C. 5739.03. That section states in pertinent part:

“If any sale is claimed to be exempt under division (E) of section 5739.01 of the Revised Code or under section 5739.02 of the Revised Code, with the exception of divisions (B)(1) to (B)(ll) of section 5739.02, the consumer must furnish to the vendor, and the vendor must obtain from the consumer, a certificate specifying the reason that the sale is not legally subject to the tax. If the…