Ohio Supreme Court Upholds Use Tax Exemption for Employment Services Transactions

Ohio Supreme Court Upholds Use Tax Exemption for Employment Services Transactions

Ohio Supreme Court

The Ohio Supreme Court affirmed an Ohio Board of Tax Appeals decision that employees leased by a company making gift sets for retailers qualified for a use tax exemption, determining that the employees were assigned to the company on a permanent basis under a facts and circumstances test. 

The Ohio Supreme Court affirmed an Ohio Board of Tax Appeals decision that employees leased by a company making gift sets for retailers qualified for a use tax exemption, determining that the employees were assigned to the company on a permanent basis under a facts and circumstances test.

The Ohio Supreme Court affirmed an Ohio Board of Tax Appeals decision that employees leased by a company making gift sets for retailers qualified for a use tax exemption, determining that the employees were assigned to the company on a permanent basis under a facts and circumstances test. The court also upheld the board's decision holding that the packaging materials purchased by the company were exempt because the company's operations met the definition of "assembling."

The Ohio Supreme Court affirmed an Ohio Board of Tax Appeals decision that employees leased by a company making gift sets for retailers qualified for a use tax exemption, determining that the employees were assigned to the company on a permanent basis under a facts and circumstances test. The court also upheld the board's decision holding that the packaging materials purchased by the company were exempt because the company's operations met the definition of "assembling." 