I. EXEMPTIONS -
Resale Exemption -
Domokur Aviation Services, LLC v. McClain, Ohio BTA Case No. 2019-694 (September 15, 2020). Applying the Supreme Court’s decision in Pi in the Sky, LLC v. Testa, 155 Ohio State 113,...more
9/28/2020
/ Aircraft ,
Aviation Industry ,
Construction Industry ,
Fitness ,
For-Profit Corporations ,
Gym Memberships ,
IRS ,
Personal Care Products ,
Resale Exemption ,
Sales & Use Tax ,
State and Local Government ,
Technology Sector
This Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding that employment services are...more
1/24/2019
/ 501(c)(3) ,
Aircraft ,
Appeals ,
CEOs ,
Charitable Deductions ,
Charitable Donations ,
Deductible Expenses ,
Equipment Tax ,
Exports ,
Farms ,
Janitorial Services ,
Legitimate Business Purpose ,
Manufacturers ,
Promotional Items ,
Sales & Use Tax ,
Services ,
Staffing Agencies ,
State Tax Tribunals ,
Storage Contracts ,
Tax Commissions ,
Tax Exemptions ,
Tax Litigation ,
Tax Refunds ,
Transportation Contracts