PDF/Printer Friendly Version On December 12, 2018, the Ohio Supreme Court issued its opinion in Seaton Corp. v. Testa, Slip Opinion 2018-Ohio-4911, in which it addressed whether the services provided by Seaton to Kal Kan met the definition of taxable employment services in R.C. 5739.01(JJ). The case focused on the second requirement in the definition that the personnel must perform work or labor under the supervision or control of another (someone other than the provider of

Zaino Hall & Farrin LLC attorneys Thomas M. Zaino and Adam L. Garn have been recognized by Super Lawyers, a service of Thomson Reuters. Each year, Super Lawyers uses a patented multiphase selection process to create a list of the top lawyers in every state. Peer nominations and evaluations are combined with independent research to evaluate attorneys on twelve indicators of peer recognition and professional achievement. The top five percent of attorneys are distinguished as Su

PDF/Printer Friendly Version On November 21, 2018, the Ohio Supreme Court issued its opinion in Cincinnati Reds, L.L.C v. Testa, Slip Opinion No. 2018-Ohio-4669, agreeing with the Cincinnati Reds that purchases of promotional items that were distributed to fans as part of purchasing admission to certain games were not subject to Ohio sales or use tax under the “purchase for resale” exception. The decision could have a far-reaching impact on items that can be considered “purch