AMERICAN HANDLING EQUIPMENT CO. v. KOSYDAR

No. 74-545.

42 Ohio St. 2d 150 (1975)

AMERICAN HANDLING EQUIPMENT CO., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 23, 1975.


Attorney(s) appearing for the Case

McDonald, Hopkins & Hardy Co., L. P. A., and Mr. H. Guy Hardy, for appellant.

Mr. William J. Brown, attorney general and Mr. Michael J. Loughman, for appellee.


Per Curiam.

Appellant contends that the Tax Commissioner's letter, given before an audit and without specification of claimed deficiencies, is not proper notice to start the running of the 60-day period within R. C. 5739.03. That section, in pertinent part, provides:

"If any sale is claimed to be exempt * * * the consumer must furnish to the vendor, and the vendor must obtain from the consumer, a certificate specifying the reason that the sale is not...

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