The Ohio Supreme Court issued its long-awaited decision in Schaad v. Alder, Slip Opinion No. 2024-Ohio-525, decided on February 14, 2024. ...more
2/26/2024
/ Coronavirus/COVID-19 ,
Due Process ,
Fourteenth Amendment ,
General Assembly ,
Home Rule States ,
Income Taxes ,
Local Taxes ,
Municipalities ,
OH Supreme Court ,
Payroll Taxes ,
Remote Working ,
State Constitutions ,
Tax Refunds
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Effective October 1, 2021, the Ohio sales and use taxes on employment services and employment placement services are repealed.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
Update: Special valuation complaints asserting value for tax year 2020 as of October 1, 2020 due to pandemic-related circumstances must be filed on or before August 25, 2021. Governor Mike DeWine signed SB 57 on April 27,...more
Listeners in the property tax world have been clamoring for an update. Here is the latest in property taxes: pandemic implications, dark stores, intangibles, and more. Dave Ebersole joins Matt Hunsaker in the virtual studio...more
This week you have a rare opportunity: you get to use a service and learn about its taxability at the same time! Just about everyone uses streaming services for music, video, and more. But do you know how states tax these...more
10/28/2020
/ Digital Service Providers ,
Digital Services ,
Digital Services Tax ,
Internet Streaming ,
Legislative Agendas ,
Music Streaming ,
Sales & Use Tax ,
Sales Tax ,
State and Local Government ,
State Legislatures ,
State Taxes ,
Tangible Property ,
Tax Revenues ,
Video Streaming Tax
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
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