Per Curiam.
A vendor's duty in relation to the collection of sales taxes is set forth in R.C. 5739.03. This statute requires a vendor to act as a trustee for the state of Ohio by collecting all the taxes imposed by or pursuant to R.C. 5739.02, 5739.021, 5739.023 or 5739.026 from a purchasing consumer. However, if the purchase involves an item which is claimed to be exempt from sales and use taxation pursuant to R.C. 5739.01(E) or, with certain exceptions, R...
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