DAYTON SASH & DOOR CO. v. KOSYDAR

No. 73-384.

36 Ohio St. 2d 120 (1973)

DAYTON SASH & DOOR CO., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 5, 1973.


Attorney(s) appearing for the Case

Messrs. Cohen, Todd, Kite & Spiegel and Mr. James Q. Doran, for appellant.

Mr. William J. Brown, attorney general, and Mr. Will Kuhlmann, for appellee.


Per Curiam.

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 uncontroverted record demonstrates conclusively that it did so act, and we therefore affirm the decision of the board.

R. C. 5739.02 states, in pertinent part:

"* * * it is presumed that all sales made in this state are subject...

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