The Ohio Supreme Court ruled that a staffing service which provided technicians to assist in the production of live sports broadcasts was providing a taxable service subject to Ohio sales tax. As broadcasting companies prepared to operate out of town, they would engage a trucking company to provide necessary equipment. The staffing service would, in turn, provide technicians to the trucking company to operate the equipment. The taxpayer argued that the services should be treated as tax exempt resales, but the state ruled that the staffing services were deemed taxable employment services because (1) the service provided personnel to the trucking companies (2) the technicians performed their work under the direct control of the broadcasting entity, and (3) the technicians were paid by the staffing service. (Ohio Supreme Court, Crew 4 You, Inc. v. Wilkins., May 18, 2005)