OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases

Click here to view the Sales & Use Tax Subcommittee Report that Steve and Rich presented to the Ohio State Bar Association’s Taxation Law Committee on January 15, 2019. The Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding that employment services are nontaxable where the staffing agency provided on-site management of the workers provides Ohio business with potential refund opportunities. If you have any questions regarding this Subcommittee Report or any Ohio sales & use tax questions, please do not hesitate to contact us. Previous Subcommittee Reports are available on our Resources tab. Attorney Steven A. Dimengo is Managing Partner of Buckingham, Doolittle & Burroughs, LLC and chair of the taxation practice group. He helps clients with complicated tax challenges including Ohio sales/use, income, commercial…

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