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Otherwise taxable “employment services” are exempt if the personnel are assigned to the purchaser on a permanent basis [...]

The Ohio Grocers Association sought a declaratory judgment that the Commercial Activity Tax (CAT) violated Ohio’s constitutional prohibition [...]

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Otherwise taxable “employment services” are exempt if the personnel are assigned to the purchaser on a permanent basis [...]

The Ohio Grocers Association sought a declaratory judgment that the Commercial Activity Tax (CAT) violated Ohio’s constitutional prohibition [...]