Bellemar Parts Industries, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 88 Ohio St.3d 351.] BELLEMAR PARTS INDUSTRIES, INC., APPELLEE AND CROSS-APPELLANT, v. TRACY, TAX COMMR., APPELLANT AND CROSS-APPELLEE. [Cite as Bellemar Parts Industries, Inc. v. Tracy,

2000-Ohio-343.] Taxation—Sales tax—Purchase of temporary employment services not excepted from sales tax under the resale exception set forth in R.C. 5739.01(E)(1) or manufacturing exception contained in R.C. 5739.01(E)(9). 1. Where a consumer contracts for temporary employees to add to its work force, the benefit of that service is the labor of the…