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Crew 4 You, Inc. V. Wilkins: The Ohio Supreme Court Misapplies Statute And Precedent To Eliminate The Resale Exception To Sales Of Employment Services, Jon R. Stefanik Ii

Akron Tax Journal

This Note critically examines the Ohio Supreme Court's opinion in Crew 4 You. Part II examines the tax on retail sales, the resale exception and its application to services, and the significant Ohio Supreme Court cases applying the resale exception to transactions involving services. Part III provides a synopsis of the arguments and reasoning at each stage of the appeal in Crew 4 You, including the Tax Commissioner's assessment, his Final Determination, the decision of the Ohio Board of Tax Appeals ("BTA"), and the decision of the Ohio Supreme Court. Part IV analyzes the Ohio Supreme Court's reasoning …