On June 21, 2018, the U.S. Supreme Court rendered a decision with broad implications for merchants selling in multiple states. South Dakota v. Wayfair, 585 U.S. ___ (2018). In Wayfair, the Court rejected the physical presence...more
6/25/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
On July 8, 2015, the Ohio Supreme Court found that Ohio nonresidents may not claim the benefit of the Ohio “bright line” presumption of nonresidency for income tax purposes if the taxpayer attests to having a domicile outside...more
Pennsylvania legislators continue to debate a severance tax proposal announced late last year, and previously discussed on this blog. Under that severance tax proposal, the commonwealth’s system of impact fees would be...more
On February 12, 2014, Ohio House Ways and Means Committee Vice-Chair Rep. Gary Scherer offered a substitute House Bill 375 to the Ways and Means Committee, including significant amendments from the prior version of House Bill...more
The recent expansion of oil and natural gas exploration and production activities in previously unprofitable areas has brought increased attention to issues surrounding compliance with state unclaimed property laws. Producers...more
On January 8 and 15, 2014 the Ohio House of Representatives Ways and Means Committee received testimony on House Bill 375 (“HB 375” or the “Bill”). The Bill, previously reported on this blog, would introduce a new tax on...more
A recent study by researchers Bridget Scanlon, Ian Duncan and Robert C. Reedy of the Bureau of Economic Geology at the University of Texas-Austin found that the state of Texas consumed less water as a result of using natural...more
On December 4, 2013 Ohio House Speaker Rep. William Batchelder, Speaker Pro Tempore Rep. Matt Huffman, Majority Whip Rep. Cheryl Grossman, Finance and Appropriations Committee chair Ron Amstutz, Agriculture and...more
Through the summer and leading up to the adoption of Ohio’s biennial budget, changes to Ohio’s severance tax were discussed in the General Assembly and in the media. Severance tax provisions were cut from discussions fairly...more
The Ohio Department of Taxation (the "Department") has issued guidance that it will require married same-sex couples who file joint federal income tax returns to file Ohio income tax returns using a "single" filing status. On...more
As we have reported before, some commentators have observed that one of the principal reasons for the slow pace of growth in the Ohio Utica shale play has been the lack of midstream assets in the region. Two major companies...more
Edward Hill, Ph.D., and Kelly L. Kinahan of the Maxine Goodman Levin College of Urban Affairs at Cleveland State University recently published a report based on sales tax data that concludes Utica shale development is...more
On February 12, 2013, the text of the Governor's budget proposal for the 2014-2015 biennium, announced on February 4, 2013, was made public as House Bill 59 ("HB 59"). The new HB 59 includes a state income tax deduction for...more