Electricity sales for resale

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Staffing Industry Overview Print Overview Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals. For more information, please see our Special Notice and our Services newly subject to retail sales tax webpage. The staffing industry provides workers who perform a variety of business activities, including services such as construction, customer software design and implementation, manufacturing and light industrial activities, other skilled and unskilled labor, clerical, and other professional services. The gross income received by a staffing business for each of these activities is subject to the business and occupation (B&O) tax. The nature of the activity determines the appropriate classification and tax rate. In addition, staffing businesses must collect retail sales tax and remit the collected tax to the state on all income subject to the retailing classification of the B&O tax unless a specific statutory exemption applies. Taxable income The tax owed by a staffing business is based on the gross income received for the work performed and