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TRACTOR SUPPLY CO. v. LINDLEY

No. 76-1129.

50 Ohio St. 2d 275 (1977)

TRACTOR SUPPLY CO. APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 22, 1977.

Attorney(s) appearing for the Case

Messrs. Smith & Schnacke, Mr. Joseph M. Rigot, Mr. Walter A. Porter and Mr. James H. Stethem, for appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.

Per Curiam.

R. C. 5739.03(B) reads, in pertinent part, as follows:

"If any sale is claimed to be exempt under division (E) of Section 5739.01 of the Revised Code or under Section 5739.02 of the Revised Code, with the exception of divisions (B)(1) to (B)(11) * * * the consumer must furnish to the vendor, and the vendor must obtain from the consumer, a certificate specifying the reason that the sale is...

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