Jones v. Glander

The principal question presented to this court for determination is whether in a sales-tax-assessment proceeding a vendor may introduce parol evidence to prove exempt sales, where records of such sales have not been kept.

Section 5546-12, General Code, provides:

“Each vendor shall keep complete and accurate records of sales of taxable property, together with a record of the tax collected thereon, which shall in every instance be the amount due under the provisions of this act, and shall keep all invoices, bills of lading, retained parts of cancelled prepaid tax receipts and such other pertinent…