Ohio Sales & Use

Ohio Sales & Use Tax: Employment services are not taxable when outsourced staff is controlled by the staffing agency’s on-site management.

The Ohio Supreme Court has held that services provided by a staffing agency (Seaton Corp) to a manufacturer were not taxable when the staffing agency provides on-site management. The controversy centered on whether Seaton Corp was providing “employment services” under 5739.01(B)(3)(k)—specifically whether the personnel were performing work under the “supervision or control” of the manufacturer.... Read More