Crew 4 You, Inc. v. Wilkins: The Ohio Supreme Court Misapplies Statute and Precedent to Eliminate the Resale Exception to Sales of Employment Services

This Note critically examines the Ohio Supreme Court\u27s 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\u27s 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\u27s reasoning in Crew 4 You, including its departure from the statutory text of the resale exception and from its own precedent. Part IV also evaluates the consequences of the Court\u27s holding in Crew 4 You and suggests that a different statutory scheme for the taxation of employment services may have avoided the uncertainty created by the Court. Finally, Part V concludes that the flawed analysis in Crew 4 You was likely the product of a result-driven orientation