Per Curiam.
In its first proposition of law, appellant argues that the BTA may consider exemption certificates if they are in compliance with R.C. 5739.03, even if they are overlooked by appellee's agent during the audit. Appellee argues that exemption certificates have not been "obtained" under R.C. 5739.03 if they are not presented to the agent during the audit. For the reasons stated herein, we reverse the BTA's decision.
R.C. 5739.03, during the...
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