Seaton Corp. v. Testa (Slip Opinion)

*113 *424 {¶ 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 "employment service"). The Board of Tax Appeals ("BTA") found that the service was not taxable, because Seaton-not Kal Kan-supervised and controlled the workers that Seaton supplied to Kal Kan's plant. The tax commissioner, appellant, *425 challenges this finding. But we conclude that the BTA's…