Whirlpool Loses Appeal Over $15.8 Million Ohio Use Tax Bill

Whirlpool Corp.'s challenge to a $15.8 million Ohio tax bill failed because its use of contract workers didn’t qualify it for an exemption from an employment services use tax, the Ohio Board of Tax Appeals held.

The appliance manufacturer didn’t hire the contract workers on a “permanent basis,” as required by the exemption, because the workers were brought on only for short-term needs, as evidenced by the high turnover rate, the opinion said.

Whirlpool contracted with Kelly Services for workers to labor alongside Whirlpool’s own employees on the assembly line. Many of the contract workers worked for just 15 to45 ...