Key Takeaways
..The Ohio Supreme Court decision in NASCAR Holdings, Inc. v. McClain is an Ohio commercial activity tax case that provides another recent example of state courts wrestling with how to apply statutory...more
Working from home some or all of the time has become commonplace and seems likely to continue regardless of what happens with the COVID-19 pandemic. New ways of working require new ways of handling tax withholding. Employers...more
Effective October 1, 2021, the Ohio sales and use taxes on employment services and employment placement services are repealed. These services remain taxable through September 30. These taxes have been very controversial, and...more
On March 18, the Maryland General Assembly passed the first state gross revenue tax directed at digital advertising, which is broadly defined to encompass any advertising appearing on a website, mobile app or any similar...more
On Friday, March 27, Tax Commissioner Jeff McClain announced that Ohio will be following the federal government and the IRS in extending from April 15 to July 15 the deadline to file and pay Ohio state and some municipal...more
The Ohio General Assembly enacted and the Governor has signed Amended Substitute House Bill 197 (the Act), which is designed to provide relief to taxpayers affected by COVID-19.
Tax Filing and Payment Deadlines -
The...more
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 June 30, 2015, Ohio Governor John Kasich signed into law the biennial budget bill, Amended Substitute House Bill No. 64 (“HB 64”). The legislation underwent substantial changes during the legislative process such that the...more
7/14/2015
/ Affiliated-Business Arrangements ,
Article I ,
C-Corporation ,
Click-Through Nexus ,
Commercial Activity Tax ,
Debt Collection ,
Excise Tax ,
Income Taxes ,
Manufacturers ,
Pass-Through Entities ,
Petroleum ,
Propane ,
Repossess ,
Sales & Use Tax ,
Section 8 ,
Small Business ,
State Budgets ,
Websites
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