Ohio – Sales tax exemption certificates required for certain employment services

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January 2017


Applicable on and after January 1, 2017, Ohio requires that a vendor providing taxable employment services must charge and collect sales tax unless it receives an exemption certificate from the customer. 

Existing law provides a number of exceptions to the definition of taxable employment services, but a purchaser was not previously required to provide an exemption certificate.  The following services now require an exemption certificate:  contracting/subcontracting services where the person/people are not under the direction or control of the customer, medical and health care services, services provided by permanently assigned personnel pursuant to a contract of at least one year, transactions between members of an affiliated group, and services that are resold.

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Peter Michalowski

Peter Michalowski

State and Local Tax Leader, PwC US

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