• Ohio Supreme Court Rules "Permanently" Assigned Employees Not Subject to Sales Tax
  • January 23, 2004 | Author: Mark A. Engel
  • Law Firm: Bricker & Eckler LLP - West Chester Office
  • The Ohio Supreme Court recently issued a decision that addresses the issue of sales tax on companies that provide third-party employment services for their clients. In particular, the Court addressed whether employees provided on a permanent basis by a third-party employment services firm are subject to sales tax. The Court's decision provides some much-needed guidance regarding transactions that are, or are not, subject to the tax.