Per Curiam.
The question in this appeal is whether the cigarette sales tax provisions and cigarette use tax provisions are to be read in pari materia.
The relevant cigarette sales tax provisions are set forth in R. C. 5743.03 and 5743.05. R. C. 5743.03 provides that the sales tax is to be paid by the wholesale dealers in cigarettes and that such dealers are required to affix a tax stamp on each package of cigarettes upon which the sales tax has...
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