Per Curiam.
Section 5546-3, General Code, provides in part:
"The tax imposed * * * shall be paid by the consumer to the vendor in every instance, and it shall be the duty of each vendor to collect from the consumer the full and exact amount of the tax * * *. In case the tax does not apply to a sale, the consumer must furnish to the vendor and the vendor must obtain from the consumer a certificate * * * that the sale is not legally subject to the tax...
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