Seaton Corp. v. Testa (Slip Opinion)

Citations

• 2018 Ohio 4911
• 122 N.E.3d 111
• 155 Ohio St. 3d 424

Syllabus

Taxation—R.C. 5739.01(B)(3)(k)—Sales tax imposed on transactions by which \employment service\ is provided—R.C. 5739.01(JJ)—Definition of \employment service\—Providing personnel to perform work or labor \under the supervision or control of another\—Employment-service inquiry under R.C. 5739.01(JJ) focuses on who controlled workers' schedules and workplace assignments based on the evidence presented, with the \supervision or control\ exercised involving the specific work performed by the provided personnel.