In the wake of the Covid-19 pandemic, the Ohio General Assembly passed H.B. 197 to provide tax relief to Ohio citizens through deadline extensions and flexible tax policy. One provision gave employers flexibility to withhold...more
Most states have recently passed laws requiring marketplace facilitator to collect tax on e-commerce sales by remote sellers made through the marketplace’s platform. Ohio, for example, broadly defines a marketplace...more
Sourcing sales is critical to determine the appropriate jurisdiction and tax rate for Ohio sales tax collection purposes. Recently, the Ohio Department of Taxation revised Information Release ST 2009-03 to reflect that sales...more
To provide some taxpayer relief in the wake of COVID-19, Ohio is excluding forgiven PPP loan amounts from Ohio’s commercial activity tax (CAT). While generally debt forgiveness is treated as taxable gross receipts for CAT...more
A former Ohio resident could not avoid Cleveland municipal income tax even after retiring and moving to Florida. The Ohio Supreme Court held income generated from employee stock options received as compensation while employed...more
Beginning July 1, 2020, federal law will permanently prohibit state sales tax on internet access services under the Internet Tax Freedom Act (ITFA). Although Ohio was amongst seven states previously exempt from the federal...more
Ohio generally taxes gym, athletic club, and health spa memberships that allow members to use the facility for physical exercise. R.C. 5739.01(B)(3)(n) & (r). However, with the growing popularity of group fitness classes, the...more
A common question in many Ohio commercial activity tax (CAT) audits is whether federal tax treatment may be relied upon. Although the statute says it should (R.C. 5751.01(K)), the Tax Commissioner is often reluctant to accept...more
3/4/2020
/ Car Dealerships ,
Commercial Activity Tax ,
Corporate Taxes ,
Financing ,
GAAP ,
Gross Receipts Tax ,
Hyundai ,
Income Taxes ,
Secured Debt ,
State Taxes ,
Tax Appeals
The Ohio Department of Taxation has proposed a regulation change that would prevent taxpayers from making a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT). The rule change appears to...more
The Tenth District Ohio Court of Appeals recently applied a statutory amendment clarifying the oil & gas exemption for Ohio sales & use tax retroactively. Interestingly, while this appeal was pending at the Board of Tax...more
12/31/2019
/ Amended Legislation ,
Crude Oil ,
Fracking ,
Income Taxes ,
Natural Gas ,
Oil & Gas ,
Remand ,
Retroactivity ,
Sales & Use Tax ,
Sales Tax ,
State and Local Government ,
State Taxes ,
Tax Appeals ,
Tax Exemptions