Ohio Revised Code Title XLI. Labor and Industry § 4133.06

(A) For purposes of determining tax credits and other economic incentives that are provided by this state or any political subdivision and based on employment, worksite employees under an alternate employer organization agreement shall be considered employees solely of the client employer.

(B) Worksite employees whose services are subject to sales tax shall be considered the employees of the client employer for purposes of collecting and levying sales tax on the services performed by the worksite employee. Nothing contained in this chapter shall relieve a client employer or alternate employer organization of any sales tax liability with respect to its goods or services.

(C) Any tax assessed on a per capita or per employee basis shall be assessed against the client employer for worksite employees and against the alternate employer organization for employees of the alternate employer organization who are not worksite employees employed with a client employer.

(D) For purposes of computing any tax that is imposed or calculated upon the basis of total payroll, the alternate employer organization shall be eligible to use any small business allowance or exemption based solely on the employees of the alternate employer organization who are not worksite employees with any client employer. The eligibility of a client employer for the allowance or exemption shall be based solely upon the payroll of the employees of the client employer, including any worksite employees employed by the client employer.