BAY MECHANICAL & ELEC. CORP. v. TESTA

No. 2011-1197.

133 Ohio St.3d 423 (2012)

2012-Ohio-4312

BAY MECHANICAL & ELECTRICAL CORPORATION, Appellant, v. TESTA, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided September 26, 2012.


Attorney(s) appearing for the Case

Brouse McDowell, L.P.A., Joseph T. Dattilo , Thomas J. Ubbing , and Caroline L. Marks , for appellant.

Michael DeWine , Attorney General, and Sophia Hussain , Assistant Attorney General, for appellee.


Per Curiam.

{¶ 1} In this case, Bay Mechanical & Electrical Corporation, a specialty mechanical contractor, challenges a sales-tax assessment issued by the tax commissioner with respect to Bay's purchase of allegedly taxable "employment services." During the audit period, which extends from January 1, 2003, through December 31, 2005, Bay purchased the services from two entities. Bay treated the personnel supplied by Tradesmen International...

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