Accel, Inc. v. Testa (Slip Opinion)

Citations

• 2017 Ohio 8798
• 95 N.E.3d 345
• 152 Ohio St. 3d 262

Syllabus

Sales and use tax-R.C. 5739.02(B)(42)(a) and 5739.01(R)-Tax exemption for purchases of items used in \assembling\ or \assembly\-R.C. 5739.01(JJ)(3)-Tax exemption for employment-services transactions involving employees assigned \on a permanent basis\-Decision of Board of Tax Appeals affirmed.