Ohio Supreme Court February 24, 1982, No. 81-866 (Stotts-Friedman Co. v. Lindley)

Per Curiam.

I.

In this cause we must resolve the question of whether a vendee’s purchase order constitutes the equivalent of an exemption certificate for purposes of R. C. 5739.03. That section states in pertinent part:

“If any sale is claimed to be exempt under division (E) of section 5739.01 of the Revised Code or under section 5739.