Leased employees often come under scrutiny during Ohio sales tax audits. While many arrangements are exempt from sales tax, businesses should be proactive in documenting the transaction to properly evidence the exemption. Click here to view the outline from the presentation by Steven A. Dimengo and Phyllis Shambaugh (Ohio Department of Taxation Legal Counsel, Sales and Use Tax Division) at the 2012 Annual Ohio Tax Course on August 9, 2012 regarding Ohio sales tax on employment services.

Please contact us if you have questions concerning Ohio sales tax on your leased employee or properly documenting an exemption.