Petitioner, a temporary employment agency, inquired whether its temporary employees' services fall within the enumerated, and therefore taxable, service of "machine operator." Petitioner asked whether its employees would be considered machine operators when their service consisted of the use of a computer, including extensive use, but which is not the main function of their job. The Director refused to issue a Declaratory Order because the questions presented were over-broad and could be more properly resolved through other proceedings, as well as the information provided was insufficient in order for the Director to adequately respond to the inquiries.
2022-11-04