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

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