Nathan Fulmer

Buckingham, Doolittle & Burroughs, LLC

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OSBA Sales & Use Tax Subcommittee Highlights Recent Cases - September 2023

1. EXEMPTIONS - A. Equipment Used in Production of Crude Oil and Natural Gas: Stingray Pressure Pumping, LLC v. Harris, Slip Opinion No. 2023-Ohio-2598. Reversing the BTA, the Court determined five categories of...more

9/15/2023 / Exemptions , General Assembly , Legislative Agendas , Sales & Use Tax , State and Local Government , State Budgets , State Legislatures , State Taxes , Tax Legislation , Taxation

Challenge to Ohio’s COVID-19 Remote Worker Withholding Statute Dismissed

In the fall 2020, Ohio passed a law giving employers flexibility to withhold income taxes as if employees were still working at the office, even if they were working remotely in a different municipality due to COVID-19. See...more

6/9/2021 / Coronavirus/COVID-19 , Employees , Employer Liability Issues , Municipalities , Proposed Legislation , Remote Working , State and Local Government , State Legislatures , Withholding Tax

Significant Real Property Tax Savings Available for Property Owners Affected by COVID-19

On April 27, 2021, Governor DeWine signed S.B. 57 into law, which allows property owners to reduce their 2020 property tax bills by filing a special “COVID-19 Complaint” with the county due by August 25, 2021. Complaints may...more

4/29/2021 / Complaint Procedures , Coronavirus/COVID-19 , Filing Deadlines , Governor DeWine , New Legislation , Property Owners , Property Tax , State Legislatures

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