On July 1, 2021, Governor DeWine signed legislation repealing the state’s sales tax on employment and employment placement services.  
The repeal took effect on October 1, 2021.  The Ohio Revised Code had defined employment service as follows:
providing or supplying personnel, on a temporary or long-term basis to perform work or labor under the supervision or control of another, when the personnel so supplied receive their wages, salary, or other compensation from the provider of the services.

Employment placement service had been defined as follows:

Locating or finding employment for a person or finding or locating an employee to fill an available position.

Though the tax on these services has been repealed, taxpayers will still have to deal with the Department of Taxation to review these transactions for taxability on audits for periods prior to October 1, 2021.

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