BUZZ ARCHIVE

Ohio Supreme Court Provides Guidance on Employment Services and Manufacturing

PDF/Printer Friendly Version On December 6, 2017, the Ohio Supreme Court issued its opinion in Accel, Inc. v. Testa, Slip Opinion No. 2017-Ohio-8798, affirming the decision of the Ohio Board of Tax Appeals (BTA), which held that Accel, Inc.’s (Accel) operations constituted assembling and therefore qualified for the manufacturing exemption from sales and use tax. The Court also affirmed the BTA’s decision relating to purchases of staffing services, finding that the purchases from Resource Staffing were not taxable because they qualified for the exclusion found in R.C. 5739.01(JJ)(3) – the personnel were assigned on a permanent basis under a contract for at least one year. BTA Standard of Re

Zaino Hall & Farrin LLC

41 South High Street, Suite 3600
Columbus, Ohio 43215

614-326-1120

855-770-1120 (toll free)

Fax: (614) 754-6368

Tax Questions?

Our team of tax professionals is happy to assist you.

The Buzz

Tax law updates and tax-related content delivered right to your inbox.

  • Twitter Basic Black
  • Facebook Basic Black
  • LinkedIn Basic Black