Corporate Staffing Resources, Inc. v. Zaino

[This decision has been published in Ohio Official Reports at 95 Ohio St.3d 1.] CORPORATE STAFFING RESOURCES, INC., APPELLANT, v. ZAINO, TAX COMMR., APPELLEE. [Cite as Corporate Staffing Resources, Inc. v. Zaino,

2002-Ohio-1486.] Taxation—Use tax—Resale exception—R.C. 5739.01(E)(1) not applicable to company that uses technicians supplied by a temporary employment service to satisfy maintenance and repair contracts for products sold to its customers. (No. 00-2127—Submitted November 13, 2001—Decided April 3, 2002.) APPEAL from the Board of Tax Appeals, No. 97-M-538. __________________ COOK, J.…