The State of Ohio has adopted language amending the definition of “employment service” in the state tax statutes. The amended definition now includes personnel who receive their compensation from a third party who supplies the workers to second party who supplies the workers to the end user. The amended definition now excludes transactions where personnel are provided to a purchaser who intends on supplying the personnel to another party. The transaction between the second party and the end user of the personnel still qualifies as an employment service. (H.B. 293, Laws 2006, Effective January 1, 2007)