Ohio Supreme Court Says Electronic Accounting Transactions are Not Exempt Accounting Services

In a case involving a bank claiming it was providing nontaxable “personal or professional services” rather than taxable “automatic data processing,” the Ohio Supreme Court affirmed that the bank failed to show it was providing nontaxable accounting services but also remanded the case to determine whether the “true object” of certain transactions is the provision of customized software.

Source Deloitte

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