SEATON CORP. v. TESTA, TAX COMMR.

No. 2016-1188.

122 N.E.3d 111 (2018)

155 Ohio St.3d 424

2018-Ohio-4911

SEATON CORPORATION et al., Appellees, v. TESTA, Tax Commr., Appellant.

Supreme Court of Ohio.

Decided December 12, 2018.


Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., Edward J. Bernert , and Karen Sheffer , Columbus, for appellees.

Michael DeWine , Attorney General, and Daniel W. Fausey and Sophia Hussain , Assistant Attorneys General, for appellant.


{¶ 1} The question in this appeal is whether the service provided by appellee Seaton Corporation to appellee Kal Kan Foods, Inc., constitutes a taxable "employment service" under R.C. 5739.01(B)(3)(k) (including "employment service" in the sales-tax definition of "sale") and 5739.01(JJ) (defining...

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