Am. H.B. No. 343 Summary

• Amends section 5739.01 of the Revised Code to exempt employment services and employment placement services from sales and use tax beginning July 1, 2017.

• Modifies the definition of "employment service" to specify the exemption applies only to services provided on or before June 30, 2017, making services provided after that date subject to sales tax.

• Modifies the definition of "employment placement service" to specify the exemption applies only to services provided on or before June 30, 2017, making services provided after that date subject to sales tax.

• Repeals the existing section 5739.01 of the Revised Code and replaces it with the amended version containing these definitions and exemptions.