Per Curiam.
Appellant contends that the Franklin County Clerk of Courts, in issuing the certificate of title, should not have collected the tax under R.C. 4505.06(D). This statute provides:
"In the following cases, the clerk shall accept for filing such application and shall issue a certificate of title without requiring payment or evidence of payment of tax:
"* * *
"(5) When the motor vehicle was purchased outside this state for use...
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