Per Curiam.
Kempf applies for exemption from the sales tax under R.C. 5739.02(B)(19), which provides:
"The tax does not apply to the following:
"* * *
"(19) Sales of * * * braces or other devices for supporting weakened or non-functioning parts of the human body * * * [and] crutches or other devices to aid human perambulation * * *."
Kempf argues that these devices technologically replace braces and are exempt under R.C. 5739...
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