Moore Personnel Services, Inc. v. Zaino

{¶ 1} Appellant, Tax Commissioner, assessed a sales tax against appellee, Moore Personnel Services, Inc. (“Moore”), for certain services it provided to some *338of its clients for the audit period January 1, 1994, to December 31, 1996. Moore had understandings, but no written contracts, with these clients that it would become the employer of persons designated by the clients. Moore did not interview or test the persons designated by the clients. The clients determined whom they wanted to work for them and sent those persons to Moore. The persons sent would fill out paperwork to become Moore…