I'm trying to determine whether temporary labor is taxable in Ohio and if so, at what rate for the years of '03,'04, and '05. any help is certainly appreciated.

Of course it is. Why in heavens name would it not be?

Can't help you with the rates. Your state DOL would probably be able to provide you with that info.

Are you looking to correct prior years in which the wages were not reported? No W-2 or 1099?

thanks for responding
Sorry, I didn't clarify- some states apply sales tax to temp labor and there are a variety of ways they apply it. a temp service will charge 15/hr to CorpX and then pay their employee 10/hr. some states tax the gross 15, others tax the difference, some give you the option. Ohio applies a sales tax here, but I'm having trouble finding the actual rates and methods of application. any ideas?

I am checking prior years 2003-2005 research for an audit in an attempt to rectify tax anomolies.