Maxxim Medical, Inc. v. Tracy

Maxxim contends that R.C. 5739.03(B) relieves it from establishing each customer’s use and therefore all its sales of TENS and NMES units were exempt. We disagree.

R.C. 5739.02 provides that an “excise tax is hereby levied on each retail sale made in this state,” and for the proper administration of R.C. Chapter 5739 “to prevent the evasion of the tax, it is presumed that all sales made in this state are subject to the tax until the contrary is established.” Thus, until proven exempt or excepted from taxation, all retail sales are taxable.

R.C. 5739.03(B) provides two opportunities for a vendor…