Dayton Sash & Door Co. v. Kosydar

This court must decide whether the Board of Tax Appeals acted reasonably and lawfully in deciding that appellant failed to carry its burden of establishing the tax-exempt nature of the questioned sales. The uncon-troverted record demonstrates conclusively that it did so act, and we therefore affirm the decision of the board.

E. C. 5739.02 states, in pertinent part:

“* * * it is presumed that all sales made in this state are subject to the tax until the contrary is established.”

E. C. 5739.03 requires a vendor to collect, as trustee for the state, the tax charged on each sale. However, he *122can…