H. C. Attebery & Associates Co. v. Limbach

In its first proposition of law, appellant argues that the BTA may consider exemption certificates if they are in compliance with R.C. 5739.03, even if they are overlooked by appellee’s agent during the audit. Appellee argues that exemption certificates have not been “obtained” under R.C. 5739.03 if they are not presented to the agent during the audit. For the reasons stated herein, we reverse the BTA’s decision.

R.C. 5739.03, during the audit period of March 1, 1976 through February 28, 1979, provided, in pertinent part:

“If any sale is claimed to be exempt under division (E) of section…