Union Metal Mfg. Co. v. Kosydar

We face Fere a question left open by our recent decision in Dayton Sash & Door Co. v. Kosydar (1973), 36 Ohio St. 2d 120, 304 N. E. 2d 388, i. e., whether exemption certificates and other equivalent verification, obtained within the 60-day period prescribed by E. C. 5739.03, are sufficient to establish the exempt status of sales questioned by a 60-day letter.

E. C. 5739.03, as applicable, provides:

“If any sale is claimed to be exempt under division (E) of Section 5739.01 of the Eevised Code or under Section 5739.02 of the Eevised Code, with the exception of divisions (B) (1) to (B) (11),…