Rex Pipe & Supply Co. v. Limbach

The commissioner, in her appeal, argues that the BTA erred when it received testimony and evidence to amplify and supplement the information submitted to the commissioner during the sixty- and ninety-day grace periods of R.C. 5739.03. Rex maintains that, under Globe Paper Co. v. Lindley (1979), 63 Ohio App.2d 180, 17 O.O.3d 376, 410 N.E.2d 804, the BTA correctly received such evidence. We agree with Rex.

R.C. 5739.03 states:

“[T]he tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code shall be paid by the consumer to the vendor, and each vendor shall…