Generally, in Ohio, sales of tangible property are taxable unless an exemption exists, whereas services are generally nontaxable unless specifically enumerated as taxable under the Ohio Revised Code. However, Ohio has many...more
Ohio Governor Mike DeWine announced an extension for the state’s 2024 sales tax holiday, which will take place from 12 a.m. on Tuesday, July 30th, through 11:59 p.m. on Thursday, August 8th....more
In Ohio, sales of tangible personal property are presumed taxable unless an exemption exists. On the other hand, services are presumed nontaxable unless specifically enumerated as taxable under Ohio’s Revised Code. Many of...more
In response to the COVID-19 pandemic, as work-from-home became the norm, many states provided safe harbors such that remote workers teleworking in the state would not create nexus for corporate income tax and sales / use tax...more
7/8/2021
/ Coronavirus/COVID-19 ,
Corporate Counsel ,
Employees ,
Employer Liability Issues ,
Income Taxes ,
Out-of-State Employees ,
Remote Working ,
Safe Harbors ,
Sales Tax ,
State and Local Government ,
State Taxes ,
Telecommuting
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
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
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
Recently, the Ohio Board of Tax Appeals (BTA) denied a taxpayer’s sales tax refund in part because it could not consider the taxpayer’s improperly submitted evidence. In Environmental Quality Management Inc. v. McClain, BTA...more
9/6/2019
/ Client Representation ,
Department of Taxation ,
Document Requests ,
Evidence ,
Final Determinations ,
Income Taxes ,
Notice of Appeal ,
Sales & Use Tax ,
Sales Tax ,
Tax Appeals ,
Tax Litigation ,
Tax Refunds ,
Unlicensed Practice of Law
Ohio’s 10th District Court of Appeals affirmed the Board of Tax Appeals’ decision upholding commercial activity tax (CAT) assessments issued to a Georgia business with no activities in Ohio and minimal (if any) direction...more