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On June 30, 2021, Governor DeWine signed legislation repealing Ohio’s sales tax on employment and employment placement services as a part of Ohio’s Budget Bill, H.B. 110. This will take effect on October 1, 2021. These services include providing personnel to perform work under the supervision and control of the purchaser (temporary help) and locating job candidates for an employer.


Any employment and employment placement services incurred before October 1, 2021, should include sales tax. Services incurred after should not.

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